Her pardon is already written out.
I disagree. Obama is too much of a sociopath for that. He will have no problem with her receiving the full penalty as long as it absolves him of any responsibility. The story is already being set up that Lerner had a history of this type of activity (Clinton Administration), and that Obama is the one who discovered it and put a stop to it. Before it’s over, Obama will be spun as the hero who cleaned up all this corruption.
Obama might be able to pardon her for crimes, but he can't stop Congress from holding her for contempt or perjury.