NEW YORK -- A former tax examiner who once complained that he worked with "fools" at the Internal Revenue Service was sentenced to three months' probation on Tuesday for angling for a higher-paying job with a bank that he was leading an audit against.

Dennis Lerner, appearing in federal court in Manhattan, apologized to the government and told U.S. District Judge John F. Keenan he now knows he "used very poor judgment."

"You certainly did," Keenan responded, later calling the defendant's decisions "dopey."

Prosecutors had asked Keenan to sentence Lerner within federal guidelines calling for four to 10 months behind bars. The judge instead opted to give Lerner probation, along with a $10,000 fine and 150 hours of community service.

Lerner, 60, of Edgewater, N.J., had pleaded guilty to violating criminal conflict of interest laws and other charges in March.

Prosecutors alleged that while conducting an audit of Commerzbank AG, he interviewed for a job with the German institution without the knowledge of his bosses at the IRS. He continued to lead negotiations that resulted in a $210 million settlement related to about $1 billion in unreported income, authorities said.

While the settlement was pending in 2011, Lerner resigned from the IRS and went to work for Commerzbank as its tax director. Authorities said that in his new position he continued to have improper contact with IRS employees involved in the audit of the bank.

According to a criminal complaint, investigators examined personal emails written by Lerner in which he repeatedly griped about his IRS job.

"I needed to see my idiot manager" and "I get paid next to nothing and work with fools," he wrote in one email. In another, he said, "My day is empty and without any purpose."

An email from July 2011 read, "Meeting with CEO went good" – what prosecutors say was a reference to a Commerzbank executive. The bank offered him a job the following month.

A Commerzbank spokeswoman declined comment on Tuesday.

Earlier on HuffPost:

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  • President Barack Obama

    "This is pretty straightforward," Obama said at a <a href="http://www.huffingtonpost.com/2013/05/13/obama-irs-scandal_n_3266577.html" target="_blank">press conference</a>. "If, in fact, IRS personnel engaged in the kind of practices that have been reported on and were intentionally targeting conservative groups, then that is outrageous, and there is no place for it, and they have to be held fully accountable, because the IRS as an independent agency requires absolute integrity and people have to have confidence that they are applying the laws in a non-partisan way. You should feel that way regardless of party." (AP Photo/Jacquelyn Martin)

  • Sen. Marco Rubio (R-Fla.)

    Rubio <a href="http://www.rubio.senate.gov/public/index.cfm/press-releases?ID=bc8ce2a9-4e95-4792-8744-501d0c1b63b3" target="_blank">penned a letter</a> to Treasury Secretary Jack Lew demanding the IRS commissioner's resignation. The letter begins: "Recent revelations about the Internal Revenue Service’s selective and deliberate targeting of conservative organizations are outrageous and seriously concerning. This years-long abuse of government power is an assault on the free speech rights of all Americans. This direct assault on our Constitution further justifies the American people’s distrust in government and its ability to properly implement our laws." (AP Photo/J. Scott Applewhite)

  • House Speaker John Boehner (R-Ohio)

    "The admission by the Obama administration that the Internal Revenue Service targeted political opponents echoes some of the most shameful abuses of government power in 20th-century American history. Today, we are left with serious questions: who is ultimately responsible for this travesty? What actions will the Obama administration take to hold them accountable? And have other federal agencies used government powers to attack Americans for partisan reasons? House Republicans have made oversight of federal agencies a top priority on behalf of the American people, and I applaud the work that members such as Charles Boustany, Darrell Issa and Jim Jordan have done to bring this issue to light. I also strongly support Sen. McConnell’s call for a transparent, government-wide review to ensure similar practices are not happening elsewhere in the federal bureaucracy," Boehner said in a <a href="http://www.speaker.gov/press-release/speaker-boehner-statement-irs-targeting-conservative-groups" target="_blank">statement</a>. (AP Photo/Cliff Owen)

  • Rep. Darrell Issa (R-Calif.)

  • Rep. Michele Bachmann (R-Minn.)

  • Sen. Harry Reid (D-Nev.)

  • Sen. Chuck Grassley (R-Iowa)

  • Rep. Vern Buchanan (R-Fla.)

    Buchanan also <a href="http://buchanan.house.gov/index.php?option=com_content&view=article&id=4787:buchanan-to-treasury-secretary-the-nations-trust-in-government-was-betrayed&catid=1:latest-news" target="_blank">wrote a letter</a> calling for the IRS commissioner's resignation. His letter reads: "On March 22, 2012, as a member of the House Ways and Means Committee which oversees the IRS, we heard then-Commissioner Douglas Shulman clearly state that the IRS did not engage in the practices of which it is now accused saying "there is absolutely no targeting." Yet, less than a year earlier, Commissioner Shulman's own deputy, Lois Lerner, was made aware that such malpractice had indeed occurred. It became evident that groups with "tea party" or "patriot" in their names were extremely vulnerable to auditing harassment. Even nonprofit organizations that sought to educate Americans about the U.S. Constitution were unfairly singled out for scrutiny. The nation's trust in government was betrayed by this unconscionable behavior. On behalf of my constituents, your immediate response is not only warranted but essential to clearing up a matter that would have our founding fathers rolling in their graves." (AP Photo/Steve Nesius, File)

  • Sen. Jerry Moran (R-Kan.)

  • Sen. Dean Heller (R-Nev.)

  • Sen. Jeff Flake (R-Ariz.)

  • Rep. Joe Barton (R-Texas)

  • Rep. Erik Paulsen (R-Minn.)

    "It is unconscionable that the IRS deliberately targeted individuals based on their political beliefs. Absolutely no one should come under extra scrutiny from the IRS because of their political affiliation. It’s simply un-American," Paulsen said in a <a href="http://paulsen.house.gov/press-releases/paulsen-statement-on-fridays-hearing-examining-irs-targeting-conservative-groups/" target="_blank">statement</a>. (Photo by Daniel Acker/Bloomberg via Getty Images)

  • Rep. Kenny Marchant (R-Texas)

    “I have long been concerned with reports that the IRS has unfairly targeted some political groups over others – a charge that they have repeatedly denied. In March 2012, I sent IRS Commissioner Doug Shulman a letter demanding an explanation of this unacceptable behavior. Now, more than a year later, the IRS has admitted to what we have long suspected – it was targeting tea party groups. The IRS’s actions are unacceptable, and I commend Chairman Dave Camp and Oversight Subcommittee Chairman Charles Boustany for moving forward with a full investigation. We will continue to work to ensure there are protections in place so no American, regardless of political affiliation, has their right to free speech threatened by the IRS," Marchant said in a <a href="http://marchant.house.gov/news/documentsingle.aspx?DocumentID=333635" target="_blank">statement</a>. (Photo By Chris Maddaloni/CQ Roll Call)

  • Rep. Jason Chaffetz (R-Utah)

  • Rep. Ed Markey (D-Mass.)

  • Rep. Roy Blunt (R-Mo.)

  • Rep. Bob Goodlatte (R-Va.)

  • Rep. Tom Price (R-Ga.)

  • Sen. Mark Udall (D-Colo.)

    <i>CORRECTION: An earlier version of this slideshow incorrectly identified Udall as a Republican.</i>

  • Rep. Jack Kingston (R-Ga.)

  • Rep. Aaron Schock (R-Ill.)

  • Sen. John Cornyn (R-Texas)

    “Today’s revelation that the IRS targeted average Americans using taxpayer dollars solely for disagreeing with them politically is completely unacceptable from this Administration. “Partisan politics have consistently characterized this White House, and the Administration must take immediate disciplinary action and ensure American citizens are not subject to this type of Orwellian persecution again," Cornyn said in a <a href="http://www.cornyn.senate.gov/public/index.cfm?p=NewsReleases&ContentRecord_id=ebc9edeb-f748-45cf-a6b3-0143c6cb41c0" target="_blank">statement</a>. (AP Photo/J. Scott Applewhite)