Sparks were flying today as IRS Commissioner John Koskinen faced a grueling hearing in front of the House Committee on Ways and Means. Koskinen was grilled by GOP lawmakers about the disappearance of former IRS official Lois Lerner’s emails from a two-year period.

Democrats apologized to Koskinen and called the IRS scandal a conspiracy theory.

Tonight on The O’Reilly Factor, guest host Eric Bolling asked, “Can we really still believe that there’s not a ‘smidgen of corruption’ involved here, as President Obama put it to Bill O’Reilly back in February?”

Steve Leser, Democrat strategist and aide for the Obama 2008 campaign, called it a “trumped up scandal.”

Bolling pushed back at Leser’s defense of the IRS, saying, “They just think the American people are fools and we’re going to believe anything they’re shoveling our way, including 'we can't find the emails.'”

Watch the debate above!