TAXPROF: The IRS Scandal, Day 325. Jailing Lois Lerner under the House’s “inherent contempt” power: “Lerner could be held until January 2015 when a new Congress is seated, which could issue another subpoena and throw her in the clink again if she still balks at testifying. According to a 2012 Congressional Research Service report, inherent contempt has the unique advantage that it doesn’t require ‘the cooperation or assistance of either the executive or judicial branches. The House or Senate can, on its own, conduct summary proceedings and cite the offender for contempt.'”