Personally, I think it's still too early whether to question Obama's involvement. There certainly is a lot of smoke there - the number of IRS visits being one of them.
More what I have questions about is systematic pressure by Democrats to put try and get the IRS to put pressure on their political enemies. I have absolutely zero doubts about this taking place
. That is why those emails are so damaging that they had to be destroyed. I truly believe that if they ever managed to recover those drives, the information there would be rich with Democrats pressuring Lerner into investigations - and Lerner taking action on just about each and every one of them.