In a House Ways & Means Committee hearing with IRS Commissioner Koskinen today, Rep. Peter Roskam (R-IL) raised the scary scenario of the agency targeting conservatives in the enforcement of Obamacare penalties. Under Obamacare, individuals must self-report their income and eligibility for health insurance premium subsidies. Those who are ineligible--whether through fraud or a simple mistake--face severe criminal penalties including fines up to $250,000. Rep. Roskam called on the IRS to put in place procedures to prevent a "Louis Lerner 2.0" and ensure verification of subsidies will not be used as a weapon against taxpayers the Administration doesn't like or agree with.