Lerner said she broke no IRS regulation. If they find that she broke even one - even such as taking office supplies for personal use, she can be questioned about it. She had no 5th Amendment protection for that since she had declared that she broke no regulation. She would also be open to perjury since she was under oath.
Obviously, the above is an absurd case, but if there is a significant regulation broken, she is in deep doo-doo ...
IMHO, this should not matter...She also stated previously that the reason she was taking the fifth was to not incriminate others. She is innocent, remember...as a new born babe.
However, the the fifth amendment protects one against "SELF" incrimination, right? So...
1. You cannot take the fifth for someone else and,
2. She knows incriminating information on someone else.
The fifth amendment does not apply here and she admitted she has knowledge of criminal activity. She needs to be compelled and held in contempt if she tries to plead again.
She is not in any do-do, because Issa is not going to let this case harm Obama.