IV 
113TH CONGRESS 
2D SESSION 
H. RES. 565 
Calling on Attorney General Eric H. Holder, Jr., to appoint a special counsel 
to investigate the targeting of conservative nonprofit groups by the Inter-
nal Revenue Service. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 2, 2014 
Mr. JORDAN (for himself, Mr. BOUSTANY, Mr. GOODLATTE, Mr. CAMP, Mr. 
ISSA, Mr. SENSENBRENNER, Mr. CHAFFETZ, and Mr. GOWDY) submitted 
the following resolution; which was referred to the Committee on the Ju-
diciary 
RESOLUTION 
Calling on Attorney General Eric H. Holder, Jr., to appoint 
a special counsel to investigate the targeting of conserv-
ative nonprofit groups by the Internal Revenue Service. 
Whereas in February of 2010, the Internal Revenue Service 
(‘‘IRS’’) began targeting conservative nonprofit groups 
for extra scrutiny in connection with applications for tax- 
exempt status; 
Whereas on May 14, 2013, the Treasury Inspector General 
for Tax Administration (TIGTA) issued an audit report 
entitled, ‘‘Inappropriate Criteria Were Used to Identify 
Tax-Exempt Applications for Review’’; 
Whereas the TIGTA audit report found that from 2010 until 
2012 the IRS systematically subjected tax-exempt appli-
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•HRES 565 IH 
cants to extra scrutiny based on inappropriate criteria, 
including use of the phrases ‘‘Tea Party’’, ‘‘Patriots’’, 
and ‘‘9/12’’; 
Whereas the TIGTA audit report found that the groups se-
lected for extra scrutiny based on inappropriate criteria 
were subjected to years-long delay without cause; 
Whereas the TIGTA audit report found that the groups se-
lected for extra scrutiny based on inappropriate criteria 
were subjected to inappropriate and burdensome informa-
tion requests, including requests for information about 
donors and political beliefs; 
Whereas on January 27, 2010, in his State of the Union Ad-
dress, President Barack Obama criticized the Citizens 
United v. Federal Election Commission decision, saying: 
‘‘With all due deference to separation of powers, last 
week the Supreme Court reversed a century of law that 
I believe will open the floodgates for special interests— 
including foreign corporations—to spend without limit in 
our elections’’; 
Whereas throughout 2010, President Barack Obama and 
congressional Democrats publicly criticized the Citizens 
United decision and conservative-oriented tax-exempt or-
ganizations; 
Whereas the Exempt Organizations Division within the IRS’s 
Tax-Exempt and Government Entities Division has juris-
diction over the processing and determination of tax-ex-
empt applications; 
Whereas on September 15, 2010, Lois G. Lerner, Director of 
the Exempt Organizations Division, initiated a project to 
examine political activity of 501(c)(4) organizations, writ-
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•HRES 565 IH 
ing to her colleagues, ‘‘[w]e need to be cautious so it isn’t 
a per se political project’’; 
Whereas on October 19, 2010, Lois G. Lerner told an audi-
ence at Duke University’s Sanford School of Public Pol-
icy that ‘‘everybody’’ is ‘‘screaming’’ at the IRS ‘‘to fix 
the problem’’ posed by the Citizens United decision; 
Whereas on February 1, 2011, Lois G. Lerner wrote that the 
‘‘Tea Party matter [was] very dangerous,’’ explaining 
‘‘This could be the vehicle to go to court on the issue of 
whether Citizen’s [sic] United overturning the ban on 
corporate spending applies to tax exempt rules’’; 
Whereas Lois G. Lerner ordered the Tea Party tax-exempt 
applications to proceed through a ‘‘multi-tier review’’ in-
volving her senior technical advisor and the Chief Coun-
sel’s office of the IRS; 
Whereas Carter Hull, a 48-year veteran of the Federal Gov-
ernment, testified that the ‘‘multi-tier review’’ was un-
precedented in his experience; 
Whereas on June 1, 2011, Holly Paz, Director of Rulings 
and Agreements within the Exempt Organizations Divi-
sion, requested the tax-exempt application filed by Cross-
roads Grassroots Policy Strategies for review by Lois G. 
Lerner’s senior technical advisor; 
Whereas in June 2011, Lois G. Lerner ordered the Tea 
Party cases to be renamed because she viewed the term 
‘‘Tea Party’’ to be ‘‘pejorative’’; 
Whereas on March 22, 2012, IRS Commissioner Douglas 
Shulman was specifically asked about the targeting of 
Tea Party groups applying for tax-exempt status during 
a hearing before the House Committee on Ways and 
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