The resolution says the IRS engaged in "discriminatory behavior" when it applied extra scrutiny into whether groups with "Tea Party" or "patriot" in their names were correctly claiming tax-exempt status. As a result, it also calls for the appointment of an independent authority to investigate the scandal.
"The president has deemed this inexcusable, yet actions speak louder than words," Paul said of his resolution. "It is time for President Obama and his Administration to act and it is our duty as Americans to hold them accountable."
The resolution says that 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."
It also finds that the IRS "used the taxing power as a political tool to intimidate Tea Party groups from engaging in free speech."