It looks like at least a couple of White House staffers have designated Kathryn Ruemmler as the scapegoat for BOTH the Benghazi response AND the IRS scandal. One of the anonymous sources almost certainly is Ben Rhodes, the brother of the head of CBS. It would seem they want her to be the firewall that protects Obama from any culpability.
The big question is going to be how does she respond? Will she roll over and take it, or will she try to save her own reputation?
A further point is that I doubt that one person at that level can plug two huge scandals at the same time. This may stall off the “what did he know and when did he know it?” question, but both of these scandals go way beyond that. Offering her up at this point only impinges the back end of the scandal. There are the more serious questions about what was going on in Benghazi, who ordered the stand down, who ordered/coordinate the targeting of Tea Party organizations, etc.
My memory is hazy, but John Dean was in the same position in the Nixon administration. Was he supposed to be the goat?