IRS Commissioner John Koskinen declined to attend his own “misconduct” hearing in the House Judiciary Committee on Tuesday, saying that he had not been given enough notice ahead of time.

In a letter written to House Judiciary Committee Chairman Bob Goodlatte, Koskinen explained that he could not attend the hearing regarding his allegations of misconduct because he had not been given enough time to prepare for it and because he already had a previous commitment to speak at an unrelated hearing the following day. Although Koskinen said that he would be willing to testify at another hearing, he indicated his displeasure with the congressional investigation that he deemed to be “without merit.”

“The Constitution reserves the use of impeachment to ‘treason, bribery or high crimes and misdemeanors,'” Koskinen said in a statement, adding that none of his actions “viewed in light of all the facts come close to that level.”

Koskinen was appointed IRS Commissioner in 2013 in the wake of the Lois Lerner email scandal, during which the agency admitted to targeting conservative and Tea Party groups with heightened scrutiny as the groups sought tax-exempt status. The maneuver prompted anger and frustration from conservative lawmakers and citizens alike. More than 400 back-up tapes containing Lerner’s emails were destroyed during the course of the investigation.

Although Koskinen was not directly involved in the initial scandal, he has since come under fire for “false” information he gave in his testimonies to Congress during the ensuing investigation. Rep. Jason Chaffetz filed an impeachment resolution last October that accused Koskinen of hindering congressional investigators as they gathered evidence regarding the IRS’ actions and targeting of conservative groups – especially taking issue with Koskinen’s statement under oath in which he said, “Since the start of this investigation, every email has been preserved. Nothing has been lost. Nothing has been destroyed.”

“When Congress asks you a question, you’re expected to give a truthful answer.”

“When Congress asks you a question, you’re expected to give a truthful answer,” Chaffetz said during the Tuesday hearing, adding that Koskinen’s false statements under oath “actively misled” Congress and impeded the investigation into a scandal that was simply “un-American” in its targeting of conservatives.

During the hearing, conservative lawmakers objected to submitting Koskinen’s written statement in lieu of his absence as evidence. While giving testimony, Rep. Ron DeSantis maintained that Koskinen had “stonewalled” Congress’ attempts to discern the truth during its investigation.

After the hearing, the committee will be expected to determine whether or not impeachment proceedings should be taken against Koskinen, although Rep. John Conyers urged caution, saying that impeachment is a “solemn responsibility” and should not be “joined into lightly.”