Expressing the sense of the Senate that Attorney General Eric H. Holder, Jr. should appoint a special counsel or prosecutor to investigate the targeting of conservative nonprofit groups by the Internal Revenue Service.

the statements and actions of the Internal Revenue Service (IRS), the Department of Justice, and the administration of President Barack Obama in connection with the targeting of conservative tax-exempt applicants by the IRS have served to undermine the investigation by the Department of Justice;

the efforts of the administration to undermine the investigation by the Department of Justice, and the appointment of Barbara Bosserman, who has donated almost $7,000 to President Obama and the Democratic National Committee, to a lead investigative role, have created a conflict of interest that warrants removal of the investigation from the normal processes of the Department of Justice;

further investigation of the matter is warranted due to the apparent criminal activity by Lois Lerner, former Director of the Exempt Organizations Division within the Tax-Exempt and Government Entities Division of the IRS, and the ongoing disclosure of internal communications showing potentially unlawful conduct by executive branch personnel;

appointment of a special counsel or prosecutor would be in the public interest, given the conflict of interest for the Department of Justice and the strong public interest in ensuring that public officials who inappropriately target individuals for exercising their right to free expression are held accountable; and

Attorney General Eric H. Holder, Jr. should appoint a special counsel or prosecutor, with meaningful independence, to investigate the targeting of conservative nonprofit advocacy groups by the IRS.