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In the excitement of the presidential election, a lot of Americans, even conservative ones, have forgotten about the scandal involving the IRS targeting “Tea Party” organizations. But not Trey Gowdy.

The Republican from South Carolina interrogated the IRS commissioner in a Congressional hearing on the topic, and it was something to see.

Of course, the commissioner denied any wrongdoing and tried to joke about his legal experience (or lack thereof.) Gowdy wasn’t amused.

After lecturing the commissioner about basic legal concepts regarding the destruction of evidence, Gowdy got him to admit that he hadn’t even reviewed any relevant criminal statutes before beginning his “investigation.” The commissioner said he was relying on “common sense,” instead.

That’s just the beginning. Gowdy runs rings around the commissioner, and while it’s fun to watch, it’s a bit scary, too.

Just think: the head of the IRS doesn’t seem to know what’s legal and what isn’t. Aren’t you glad they’re handling your tax returns?