I think a huge part of the problem is the penalties are way too lenient. Using the machinery of the IRS to silence free speech in order to thwart the will of the people to elect the government they want should be considered a form of sedition. But the max for felony sedition is five years.
We would not have had the elected officials we got stuck with if Lerner hadn't abused her power and used it to influence the outcome of the election. In a way what Lerner has succeeded in doing is nothing less than an overthrow of the government. The Obama administration has essentially become a Junta.
If Lerner or anyone else was looking at doing twenty years to life, with no possibility of parole, they would be a lot less willing to take the fall for someone else.
Right now this is just a game. They need to let it be known that anyone and everyone who played a part in the criminal wrongdoing is going to do hard time and they are going to do the maximum amount of time they can throw at them.