WASHINGTON — Summoned by Republicans, a key figure in the Internal Revenue Service's targeting of conservative groups plans to invoke her constitutional right against self-incrimination and decline to testify at a congressional hearing on Wednesday.

Lois Lerner heads the IRS division that singled out conservative groups for additional scrutiny when they applied for tax-exempt status during the 2010 and 2012 election campaigns. She was subpoenaed to testify Wednesday before the House oversight committee.

But in a letter to committee leaders, Lerner's lawyer said she would refuse to testify because of a criminal investigation by the Justice Department.

Among the harsher Republican comments after the IRS targeting was revealed last week, House Speaker John Boehner said he wanted to know, "Who's going to jail over this scandal?" Lerner's Washington lawyer, William W. Taylor III, said Tuesday that his client "has not committed any crime or made any misrepresentation, but under the circumstances she has no choice but to take this course."

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