Rep. Leonard offered the following resolution:

            House Resolution No. 149.

            A resolution to memorialize Congress to investigate actions taken by the Internal Revenue Service and its agents that targeted and scrutinized specific organizations seeking tax-exempt status.

            Whereas, The Internal Revenue Service is organized for the purpose of and authorized to carry out the responsibilities of the Secretary of the Treasury to administer and enforce the revenue laws of the United States of America; and

            Whereas, In order to most efficiently execute its duties, as well as retain the public trust of American taxpayers and the positive reputation needed to unquestionably administer the law of the land, it is necessary for the Internal Revenue Service and its agents to perform their duties fairly—without regard to political ideologies—with professional integrity as rational agents of the law. To do otherwise would call into question the authority and legitimacy of the agency; and

            Whereas, The Internal Revenue Service released on May 10th an internal audit detailing an 18-month policy establishing criteria to flag the applications of certain organizations seeking non-profit status. The policy instructed agents to review and pursue burdensome scrutinization for organizations based on their name and policy positions rather than their potential political campaign activities. Furthermore, the names and policy positions flagged were from organizations whose political ideologies are contrary to those of the governing executive administration; and

            Whereas, When governing practices are established that unfairly target specific organizations based on an apparent political agenda, it is necessary for the retention of public trust and legitimacy of the agency's administrative authority to determine the rationale behind these policies, persons involved, and what corrective actions are necessary to prevent a future occurrence; now, therefore, be it

            Resolved by the House of Representatives, That we memorialize Congress to investigate actions taken by the Internal Revenue Service and its agents that targeted and scrutinized specific organizations seeking tax-exempt status; and be it further

            Resolved, That copies of this resolution be transmitted to the President of the United States Senate, the Speaker of the United States House of Representatives, and the members of the Michigan congressional delegation.