Thus far, Lois Lerner has managed to evade/avoid the official title of 'criminal'. Thus far, she has not been convicted in a court of law of illegal activity.
However, today, Darrell Issa has this update - on social media - about ongoing investigations into the 'shady' dealings that Lerner has refused to account for:
Many have asked for updates on what steps are being taken in the Lois Lerner case. The answer is that the Treasury Inspector General’s investigation is still in progress.
Most recently, the Inspector General’s office was able to forensically retrieve 6,400 of Lois Lerner’s e-mails. The IRS had testified falsely, before Congress and in federal court, that the emails had been lost when Lerner’s hard drive crashed, and could not be recovered.
Deputy Inspector General Timothy Camus has publicly confirmed what most already suspected: that there is “potential criminal activity” in the IRS’ targeting of conservatives and the subsequent cover-up. The Inspector General’s thorough investigation should continue until the full truth is exposed.
In the meantime, you might read Wake Up America's 2013 piece on her; History Of IRS Official In Charge Of Targeting Conservatives Traced Back To 1996 FEC Job
Refresh your memory of some IRS history here: IRS robbers and thugs: A Cautionary Tale