House Oversight Committee Chairman Darrell Issa was on “The O’Reilly Factor” tonight to discuss the IRS scandal and yesterday’s hearing.

Bill O’Reilly asked Issa if he believes that IRS commissioner John Koskinen is a deceiver.

“The simple answer is yes,” Issa said.

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O’Reilly also asked Issa if he felt that members of the federal government purposely destroyed Lois Lerner’s emails because they would have incriminated the agency.

While we don’t have evidence of that, Issa did note that the IRS destroys all documents after six months unless they’re saved by the individual.

“That’s how your IRS does business,” he said.

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O’Reilly suggested that Lerner be granted immunity.

“Trey Gowdy is an experienced prosecutor on my committee,” Issa said. “He said it very simply, ‘You never offer immunity until you have a proffer – an offer basically – of what will be told.’ She has offered only that she is innocent and misunderstood. We’ve referred criminal charges from Congress because she’s not misunderstood, we understood pretty well.”

Watch the full interview above.