He still won’t wipe that smirk off his face, but the House of Representatives is quite right to get the ball rolling on impeaching IRS chief John Koskinen.

Brought into the agency to clean house after the IRS’s unlawful targeting of conservative groups, Koskinen instead presided over endless stonewalling of congressional probes — including the destruction of evidence that had been subpoenaed.

If you responded to an IRS audit the way Koskinen’s IRS has behaved, you’d be looking at huge penalties and maybe prison time.

He waited months to tell the IRS that an “accident” had destroyed the e-mail records of Lois Lerner, the woman at the scandal’s heart. Indeed, he made no real effort to secure those e-mails, despite a subpoena — allowing key backups to be destroyed.

Then he nonchalantly testified that Lerner’s e-mails were all gone forever — and then showed not a hint of shame after an inspector general came up with thousands of them.

All along, he sniffed in outrage at the very idea that the people’s representatives would dare question blatant abuses of power by the most feared federal agency.

“Commissioner Koskinen violated the public trust,” said House Oversight and Government Reform Committee Chairman Jason Chaffetz (R-Utah). “Impeachment is the appropriate tool to restore public confidence in the IRS and to protect the institutional interests of Congress.”

Good luck on restoring that public trust.

After the House votes to impeach, Koskinen would face trial in the Senate — where Democrats seem sure to provide enough votes to let him keep his high office.

After all, their party was the main beneficiary of the IRS abuses — and of Koskinen’s stonewall.