Sen. Paul to Obama: Fire officials tied to IRS scandal

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.

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That authority would investigate and "seek criminal charges against any individuals who authorized or were involved in targeting people of the United States based on their political views." It would also examine which other officials, including President Obama, were either involved or knew but did not stop the IRS's actions.

"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."

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