Newly released emails from Lois Lerner show that the former IRS official at the heart of the conservative targeting scandal called her Republican critics "evil and dishonest" and "hateful."

On "Special Report," Judge Andrew Napolitano said that Lerner is a "two-bit political hack," who's entitled to her opinions, but not while she's in a management position at the IRS.

"She has a bias against certain advocacy groups and bias in favor of other advocacy groups," Judge Napolitano explained.

He said that Lerner can have whatever opinions she wants, but she should not have a job processing applications for tax-exempt status if she's going to act on those opinions.

"The IRS needs a fundamental structural change, and only Congress can do that."

Watch more from the "Special Report" panel above.

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