"What comes next" ? Absolutely nothing.
Members of the committee and legal experts sparred over whether Koskinen’s alleged misconduct of defying congressional subpoenas and providing false testimony to Congress on the IRS targeting scandal rises to the level of gross negligence that meets the "high crimes and misdemeanors" impeachment standard in the U.S. Constitution.
The scandal occurred because hundreds of Tea Party, conservative and evangelical non-profit applicants were targeted and harassed by IRS officials during the 2010 and 2012 election campaigns
Democrats listening to Wednesday’s testimony seized the "misconduct" title of the session, noting that it, like the May proceeding of the House Committee on Oversight and Government Reform on the same topic, was also not described officially with the word "impeachment."