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.

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