Expresses the sense of the Senate that: (1) the Internal Revenue Service (IRS) engaged in discriminatory behavior, (2) Congress should use existing authority to investigate potential criminal wrongdoing by individuals who authorized or were involved in targeting people based on their political views and to determine if other entities were involved in or were aware of the discrimination and did not take action to stop the actions of the IRS, and (3) President Obama should terminate the employment of individuals responsible for targeting and willfully discriminating against Tea Party groups and other conservative groups.

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.