I doubt even Holder believes this.
Via NRO:
I know you’ll be shocked to hear that Attorney General Eric Holder has rejected Senator Ted Cruz’s call for an independent prosecutor to probe the IRS’s targeting of conservative groups. I wrote about the senator’s demand when he made it two months ago (see here; see also the WSJ op-ed by Congressman Jim Jordan (R., OH), on the same topic, focusing on Lois Lerner’s invocation of the Fifth Amendment).