A desperate hail-mary pass to save his gerrymandered Congressional career:
The IRS is understaffed and woefully so. That’s the work of congressional Republicans, who remain suspicious that the IRS targeted conservative nonprofits for investigation some time back.
But Holding’s idea, to move the IRS’ criminal investigation units to the Department of the Treasury, which would create an organization called the Bureau of Criminal Investigation, is just unnecessary. (And, hey, isn’t Holding one of those small-government Republicans? So what’s this new agency business?)
This is plainly an effort to appeal to extremist Teapublicans, by "disarming government agents" and eroding the ranks of the IRS. If you're trying to figure out the benefits that might be gleaned by pandering policy moves, you'll be at it for a long time before coming up empty-handed.