A super PAC supporting Massachusetts Republican Senate nominee Gabriel Gomez released a pair of TV ads Thursday, one of which hits opponent Rep. Ed Markey (D) for supporting the federal health care law and notes the Internal Revenue Service's involvement with enforcing the measure.

"While Gabriel Gomez and Ed Markey both support health care reform, Markey voted to let the IRS enforce it," says the narrator of one of the spots released by Americans for Progressive Action.

The IRS has come under scrutiny for singling out conservative groups when determining which groups should be allowed tax-exempt status. Republicans have used the news to assail President Obama's Affordable Care Act, because the IRS is in charge of implementing and enforcing key provisions in the law. Markey voted for the law, while Gomez says he does not support it.

The group's second ad hits back at Democratic attacks against Gomez over his position on entitlements. The spot also seeks to contrast Markey's long congressional tenure with Gomez's background as a Navy SEAL.

As Post Politics reported earlier this week, Americans for Progressive Action is spending about $700,000 on ads over the next week.

The new spots come with less than two weeks until the special election for the seat previously held by Secretary of State John Kerry. Polling shows Markey with a single-digit lead. The Democrat has been getting strong reinforcements from party leaders, including President Obama, who have stumped for him and from outside groups running ads on his behalf.