Just as the IRS tea party targeting scandal was erupting, Lois G. Lerner warned colleagues to “be cautious” about what information they put in emails because it could end up being turned over to Congress, according to an email message released Wednesday.

The 2013 email exchange between Ms. Lerner and fellow employees at the Internal Revenue Service also says that instant message conversations were probably never stored and weren’t checked during open-records requests — even though they also fell under the law requiring electronic records to be stored.

“I was cautioning folks about email and how we have had several occasions where Congress has asked for emails and there has been an electronic search for responsive emails — so we need to be cautious about what we say in emails,” Ms. Lerner wrote in an April 9, 2013, message.

She went on to ask whether the instant message communications were stored automatically. When a tech staffer said no but the records could be stored if employees copied them, she replied, “Perfect.”

“Why did it take us this long to get these emails? We’ve been after this for six months,” said Rep. Jim Jordan, the Ohio Republican who raised the emails with IRS Commissioner John Koskinen at a hearing Wednesday.

Mr. Jordan said the emails were part of a pattern of Ms. Lerner trying to hide her activities, following on the crash of her computer hard drive two years earlier, which erased thousands of messages.

Mr. Koskinen said he hadn’t seen the email before but questioned the connections Mr. Jordan was drawing.

“I don’t see anything in here where Lois Lerner says, ‘Wow, I got rid of my earlier emails and now I’ve got to check on it,’” the commissioner said.

Ms. Lerner’s email warning to colleagues to be careful about what they said in electronic communications issued less than two weeks after the IRS internal auditor shared a draft report with the agency accusing it of targeting tea party and other conservative groups.

A month after the email, Ms. Lerner would plant a question at a conference to reveal the scandal, just before the inspector general’s report was made public.

Ms. Lerner’s email was turned over to the House Oversight and Government Reform Committee last week, more than a year after lawmakers sought it as part of their investigation into the IRS targeting.

Republicans said the email shows Ms. Lerner was aware that Congress was investigating the agency and that she was preparing to intentionally hide agency discussions from lawmakers.

Ms. Lerner’s email record has become a major scandal in and of itself after the IRS revealed that her computer hard drive crashed in 2011, causing the agency to lose thousands of her messages.

The IRS tried to recover some of the messages by asking others on the email chain to dig through their mailboxes, but the agency acknowledged that some messages may be permanently lost.

Some Republicans have questioned whether the IRS took enough steps to try to recover the emails from the hard drive in 2011.

The head of the National Archives testified to Congress that the IRS likely broke federal records laws by not storing Ms. Lerner’s emails properly.

IRS policy was to print out emails that constituted official records, but it’s unclear whether that ever happened.

Mr. Koskinen testified to Congress that he believed Ms. Lerner had printed out some emails. But Ms. Lerner’s attorney, William W. Taylor III, told the Politico online magazine that she didn’t know she was required print out emails and therefore did not do so.

On Wednesday, Mr. Taylor released a statement saying that “is not entirely accurate” and blamed a “misunderstanding.”

“During her tenure as director of Exempt Organizations, she did print out some emails, although not every one of the thousands she sent and received,” Mr. Taylor said.

“The facts are that Ms. Lerner did not destroy any records subject to the Federal Records Act, she did not cause the computer assigned to her to fail, and she made every effort to recover the files on the computer,” the lawyer said.

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