[Congressional Record (Bound Edition), Volume 159 (2013), Part 6]
[Senate]
[Page 7893]
[From the U.S. Government Publishing Office, www.gpo.gov]




                         SUBMITTED RESOLUTIONS

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 SENATE RESOLUTION 159--EXPRESSING THE SENSE OF THE SENATE CONDEMNING 
 THE TARGETING OF TEA PARTY GROUPS BY THE INTERNAL REVENUE SERVICE AND 
                      CALLING FOR AN INVESTIGATION

  Mr. PAUL submitted the following resolution; which was referred to 
the Committee on Finance:

                              S. Res. 159

       Whereas it is a well-founded principle that the power to 
     tax involves the power to destroy;
       Whereas employees of the Internal Revenue Service (commonly 
     known as the ``IRS'') have publicly admitted that the IRS 
     targeted Tea Party groups in a manner that infringes on the 
     free association rights and free speech rights of those 
     groups;
       Whereas the IRS admitted that employees of the IRS engaged 
     in politically discriminatory actions;
       Whereas the IRS used the taxing power as a political tool 
     to intimidate Tea Party groups from engaging in free speech;
       Whereas, according to media reports, as early as in 2010, 
     the IRS was targeting Tea Party groups;
       Whereas President Obama is aware that a Federal agency 
     under his control has admitted to targeting Tea Party groups;
       Whereas, according to media reports, a report by the 
     Treasury Inspector General for Tax Administration indicates 
     that some Tea Party groups withdrew applications for tax-
     exempt status as a result of the discriminatory actions of 
     the IRS;
       Whereas, according to the Washington Post, in late June 
     2011, employees of the IRS discussed giving special attention 
     to case files in which groups made statements that 
     ``criticize[d] how the country is being run'' and educated 
     the people of the United States ``on the Constitution and 
     Bill of Rights'' and targeting groups interested in limiting 
     government; and
       Whereas the discriminatory actions of the IRS impacted the 
     free speech rights of the groups targeted by the IRS: Now, 
     therefore, be it
       Resolved, That it is the sense of the Senate that--
       (1) the Internal Revenue Service engaged in discriminatory 
     behavior;
       (2) Congress should use existing authority--
       (A) to investigate potential criminal wrongdoing by 
     individuals who authorized or were involved in targeting 
     people of the United States based on their political views; 
     and
       (B) to determine if other entities in the administration of 
     President Obama were involved in or were aware of the 
     discrimination and did not take action to stop the actions of 
     the Internal Revenue Service;
       (3) President Obama should terminate the individuals 
     responsible for targeting and willfully discriminating 
     against Tea Party groups and other conservative groups; and
       (4) the Senate condemns the actions of all individuals and 
     entities involved in the infringement of the First Amendment 
     rights of members of the Tea Party and other affected groups.

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