, officially titled Recommending that the House of Representatives find Lois G. Lerner, Former Director, Exempt Organizations, Internal Revenue Service, in contempt of Congress for refusal to comply with a subpoena duly issued by the Committee on Oversight and Government Reform, is a simple resolution that passed in the United States House of Representatives during the 113th United States Congress. The resolution is in response to the testimony of Lois Lerner, a former Internal Revenue Service (IRS) employee, who was at the center of the then-ongoing 2013 IRS controversy over the agency's targeting of selected political groups applying for tax-exempt status. The resolution holds Lois Lerner in contempt of Congress for refusing to testify at a congressional hearing. Background In 2013, the IRS revealed that it had selected political groups applying for tax-exempt status for closer scrutiny based on their names or political themes. This disclosure led to wide condemnation of the agency and triggered several investigations, including a Federal Bureau of Investigation (FBI) criminal probe ordered by United States Attorney General Eric Holder. Initial reports described the selections as nearly exclusively of conservative groups with terms such as "Tea Party" in their names. Further investigation revealed that liberal-leaning groups and the Occupy movement had also triggered additional scrutiny, but not at nearly the same rate as conservative groups. The only denial of tax-exempt status by the IRS was to a progressive group. The use of target lists continued through May 2013. In early May 2013, the Treasury Inspector General for Tax Administration released an audit report confirming that the IRS used inappropriate criteria to identify potential political cases, including organizations with the term "tea party" in their names. On May 10, 2013, in advance of the public release of the audit findings, director of the IRS Exempt Organizations division Lois Lerner answered what was later revealed to be a planted question by stating that the IRS was "apologetic" for what she termed "absolutely inappropriate" actions. (Lerner's superior, then-Acting IRS Commissioner Steven Miller, later testified to Congress that he had discussed with Lerner how she was to make the revelation and apology, using a planted question at a meeting of the American Bar Association rather than during an appearance two days earlier before the United States House Committee on Ways and Means in Congress.) Lerner asserted that the extra scrutiny had not been centrally planned, and had been done by