, 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 is at the center of the 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.