If the email records do show that Cummings had communication with Lerner, before the IRS scandal broke, and was encouraging her to break the law and IRS regulations to harass and intimidate his political opponents before a presidential election--and then sat on the investigative committee and bitched and moaned and denigrated the investigation the entire time--he is culpable. Charges are going to be brought against Lerner, and if she was encouraged to break the law by Cummings he is going down.
Cummings isnt smart enough for that. He is a lackey of the obama administration. Note the times Cummings tried to give Issa's investigation a flat tire. He staged the whole fauxrage episode specifically to cover up Lerner's renewed refusal to testify probably after she agreed to.
No, this is bigger than Cummings.