Be named. This will lead back to Lois Lerner. It will be interesting to see at that point if Obama preemptively pardoned her before any charges had been brought. My understanding is that such pardons do not have to be announced unless they become pertinent.
Link: http://www.washingtontimes.com/news/2017/aug/17/judge-in-tea-party-case-orders-irs-to-disclose-emp/