House Oversight Committee Chairman Jason Chaffetz began the impeachment process against IRS Commissioner John Koskinen Tuesday, accusing him of misleading the public and destroying documents that were being sought under a congressional subpoena.

It’s the latest move in the battle over tea party targeting at the tax agency, and comes less than a week after the Justice Department issued a report finding no criminal behavior in the IRS’s decision to subject conservative groups to intrusive scrutiny.

Among the specific charges Mr. Chaffetz and 18 of his fellow Republicans on the committee allege are that Mr. Koskinen misled Congress when he said he’d turned over all of former IRS senior executive Lois G. Lerner’s emails, and oversaw destruction of evidence when his agency destroyed backup tapes that contained the emails.

It was unclear how far the resolution would go, in a Congress already preoccupied with so many other fights and with little more than a year to go in President Obama’s tenure.

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