To amend title 18, United States Code, to prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service.

Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts, or purports to act, in his or her official capacity, whether or not under color of law, with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political, economic, or social positions held or expressed by such person or organization; or (2) because such person or organization has expressed a particular political, economic, or social position using any words or writing allowed by law.