Lois Gail Lerner (born October 12, 1950) is an American attorney and former federal civil service employee who rose through the ranks of U.S. government agencies focused on regulatory enforcement. She began her career in public service with the Federal Election Commission (FEC), where she served for nearly two decades, including as a lawyer and eventually as director of enforcement, prosecuting campaign finance violations. Lerner's tenure at the FEC was marked by a reputation for being tough on political spending, with colleagues describing her ideology as anti-contribution and biased against big money in politics. In 2005, she transitioned to the Internal Revenue Service (IRS), becoming director of the Exempt Organizations Unit, overseeing the approval of tax-exempt status for nonprofits and political groups.

Lerner became a central figure in the 2013 IRS targeting scandal, where the agency was accused of scrutinizing conservative and Tea Party-affiliated organizations—including groups such as the 9/12 Project—applying for tax-exempt status during 2010–2012, either denying them outright or delaying approvals until after the 2012 presidential election. This controversy erupted after a Treasury Inspector General report revealed inappropriate criteria used in reviews, leading to congressional investigations. Lerner invoked her Fifth Amendment rights during testimony before the House Oversight Committee in 2013, refusing to answer questions, which resulted in a contempt of Congress citation. She retired from the IRS in 2013 amid the backlash and has since maintained a low public profile, though the scandal continues to be referenced in discussions of government overreach and political bias.

Throughout her career, Lerner was criticized for alleged partisan motivations, particularly in her handling of politically aligned groups at both the FEC and IRS. Defenders, including former colleagues, portrayed her as a dedicated public servant committed to upholding campaign finance and tax laws, while critics, including conservative lawmakers and media, accused her of weaponizing government authority against ideological opponents. No criminal charges were filed against her, but the episode led to lawsuits, settlements, and ongoing debates about IRS impartiality.