574, 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, was a simple resolution that passed in the United States House of Representatives during the 113th United States Congress.

[13] 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.

[15] (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.

[17] Media reports soon revealed that IRS officials in two other regional offices had also been involved in scrutinizing conservative groups and that selected applicants said that they had been told their applications were being overseen by a task force in Washington, D.C.[18] The Treasury Inspector General for Tax Administration report showed that Lerner herself had been informed of the affair at a meeting that she had attended on June 29, 2011.

[14][19] Following the Inspector General's report, the United States House Committee on Oversight and Government Reform began an investigation into the IRS.

[20] Issa later asserted that Lerner had waived her Fifth Amendment rights by giving partial testimony, and that he intended to call her back into the hearings.

Law professor James Joseph Duane told New York magazine that Gowdy's assertion was "extremely imaginative" but "mistaken", because a person who is involuntarily summoned before a grand jury or a legislative body may selectively invoke the right to silence.

[1] The resolution resolves that Lois G. Lerner, former director, Exempt Organizations, Internal Revenue Service (IRS), be found in contempt of Congress for failure to testify before the House Committee on Oversight and Government Reform as required by a congressional subpoena.

[28] The six Democrats who voted in favor were: Ron Barber (AZ), John Barrow (GA), Collin Peterson (MN), Mike McIntyre (NC), Nick Rahall (WV), and Patrick Murphy (FL).