2004 impala 3.8 ss/ P0141

Does anyone know where this sensor is located? Is it hard to get to? Someone stated that this particular sensor doesn't do anything so there's know need to change it. My print out from the emissions told me that it was this sensor. Help me please!

Welcome to AF. Did you fail emissions, if so it must fixed no matter what anecdotal misinformation you recieved. Heated o2 sensor circuit bank one sensor two is inoperative, check the fuses first.