The motion to refer was a procedural move made by Chairman Bob Goodlatte (R-Va.) to block H.Res. 828 from consideration on the floor of the House. The motion sent the resolution to the House Judiciary Committee, effectively killing it in the 114th Congress. In September, FreedomWorks reserved the right to key vote against any motion that would prevent the resolution consideration.

The commissioner of the Internal Revenue Service (IRS) is appointed to a five-year term. John Koskinen took office in December 2013, meaning that he could, theoretically, continue to hold his current post in the next administration.