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United States · Official source
575 records where Rep. Brennan, Joseph E. [D-ME-1] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 6 May 1987
Designates the week beginning on the third Sunday of September 1987 and 1988 as National Adult Day Care Center Week.
United States · United States Congress · 30 April 1987
Grants a Federal charter to the Non Commissioned Officers Association of the United States of America, Incorporated.
United States · United States Congress · 30 April 1987
Amends the Railroad Retirement Act of 1974 to remove specified accounts related to railroad retirement funds, taxes, and revenues from inclusion in the Federal budget totals submitted by the President or the Congress, and to exempt such accounts from any general budget limitation imposed by law on Federal expenditures and net lending (budget outlays). Amends the Railroad Unemployment Insurance Act to prohibit from inclusion in the Federal budget totals submitted by the President or the Congress certain railroad unemployment insurance accounts, taxes, and funds, and to exempt them from any general statutory budget limitations imposed upon Federal expenditures and budget outlays. Amends the Railroad Retirement Act of 1974 to direct the Railroad Retirement Board (the Board) to submit an annual budget program to the Office of Management and Budget which shall include separate statements of the Board's requested appropriations. Directs the President to include such requested amounts (without revision) in the budget transmitted to the Congress. Amends the Railroad Retirement Act of 1974 and the Railroad Unemployment Insurance Act to provide that the Board's authority to determine the number of individuals it shall employ shall not be subject to review by other Federal administrative or accounting personnel. Precludes regulations promulgated by the Board from being subject to review by other Federal administrative or accounting personnel.
United States · United States Congress · 30 April 1987
Provides for the appointment of a delegation of Members of Congress to participate in ceremonies to be held in New York City in April 1989 commemorating the 200th anniversaries of: (1) the implementation of the Constitution as the form of government of the United States; (2) the inauguration of George Washington as the first President; and (3) the proposal of the Bill of Rights as the first ten amendments to the Constitution. Invites the President to join the delegation in participating in the ceremonies.
United States · United States Congress · 29 April 1987
Designates the decade beginning January 1, 1988, as the Decade of the Brain.
United States · United States Congress · 23 April 1987
Amends the Federal Food, Drug, and Cosmetic Act to require foods to include on their labeling the presence and amount of any palm, palm kernel, or coconut oil along with a statement that such oil(s) is a saturated fat.
United States · United States Congress · 23 April 1987
Designates the week beginning October 25, 1987, as National Adult Immunization Awareness Week.
United States · United States Congress · 23 April 1987
Designates the week of June 1 through June 7, 1987, as National Polio Awareness Week. Authorizes and requests the President to issue a proclamation saluting the work of the International Polio Network.
United States · United States Congress · 22 April 1987
Designates the week beginning August 2, 1987, as International Special Olympics Week and designates August 3, 1987, as International Special Olympics Day.
United States · United States Congress · 9 April 1987
Designates the week of May 10 through May 16, 1987, as Handicapped Awareness Week.
United States · United States Congress · 8 April 1987
Designates the month of November in 1987 and 1988 as National Hospice Month.
United States · United States Congress · 8 April 1987
Declares that the House of Representatives: (1) calls for the immediate release of all the children detained under state of emergency regulations in South Africa; and (2) pending the release of the children, calls on South Africa to permit parental access to the children, make public their names and their location, provide them with adequate food, clothing, and protection, and permit an international organization to verify the above and make sure that such children are not abused or tortured.
United States · United States Congress · 7 April 1987
Designates the week beginning October 4, 1987, as National School Yearbook Week.
United States · United States Congress · 6 April 1987
Makes permanent the income tax credit for qualified research expenditures by repealing the provisions of the Internal Revenue Code that would terminate such credit for expenses incurred or paid after 1988.
United States · United States Congress · 6 April 1987
Expresses the sense of the House of Representatives that for each nuclear power plant that does not currently possess a full-power operating license, the Nuclear Regulatory Commission should apply its regulations so that such a license may be issued only if all of the Commission's emergency planning requirements are met. Includes in such requirements: (1) submission of off-site emergency plans to the Commission by State and local governments; and (2) a finding by the Federal Emergency Management Agency, and a determination by the Commission, that such plans and emergency preparedness are deemed adequate to protect the public safety in the event of a serious reactor accident.
United States · United States Congress · 1 April 1987
Home Health and Hospice Care Waiver Extension Act of 1987 - Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 and the Omnibus Budget Reconciliation Act of 1986 to continue, until FY 1990, waivers of liability which provide that home health agencies and hospice programs which keep their services for which Medicare coverage (under title XVIII of the Social Security Act) is denied below specified percentages shall not be denied payment for such care. (Currently, the home health agency waiver expires one year after certain regional intermediaries begin to service such agencies and the hospice program waiver expires on November 1, 1988.)
United States · United States Congress · 1 April 1987
Home Health Communications Act of 1987 - Amends part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act to direct a fiscal intermediary to provide each home health agency it serves a copy of a written notice and communication of a nonwritten notice of any change in Medicare home health policy within seven days of receiving such notice from the Department of Health and Human Services.
United States · United States Congress · 1 April 1987
Home Health Informed Consumers Act of 1987 - Amends title XVIII (Medicare) of the Social Security Act to require the publication, distribution, and periodic revision of a booklet informing current and potential consumers of home health services regarding Medicare coverage of such services. Requires that such booklet include a description of the: (1) process for the review and appeal of coverage denials; and (2) guidelines applied in determining whether an individual is homebound and whether he or she needs skilled nursing care on an intermittent basis. Requires that such booklet be published and distributed within one year of this Act's enactment.
United States · United States Congress · 1 April 1987
Home Health Medical Necessity Standards Act of 1987 - Amends title XVIII (Medicare) of the Social Security Act to provide that in determining whether home health services meet the Medicare requirement that covered services be reasonable and necessary: (1) medical care prescribed by a physician shall be considered reasonable and necessary unless it is deemed by expert, unbiased medical evidence to be otherwise; and (2) the individual's particular circumstances shall be taken into account, but not whether the individual's condition is acute or chronic.
United States · United States Congress · 1 April 1987
Home Health Prompt Reconsideration Act of 1987 - Amends part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act to direct a fiscal intermediary to act fully on reconsideration of a payment denial for home health services and give the individual and home health agency involved notice of its findings within 90 days after the reconsideration request is filed. Requires intermediaries to pay interest on the claim for the period during which the reconsideration findings are past due, regardless of whether or not the claim is ultimately paid. Makes such interest penalty inapplicable when the home health agency receives periodic interim payments for its services.
United States · United States Congress · 31 March 1987
Satellite Television Fair Marketing Act - Amends the Communications Act of 1934 to prohibit the encrypting of satellite programming from the Public Broadcasting Service and the Armed Forces Radio and Television Service. Requires anyone who encrypts satellite delivered programming for private viewing to: (1) make it available for private viewing by home satellite antenna users; (2) establish reasonable character and financial criteria for distributors of satellite delivered programming and not discriminate in prices, terms, or conditions among distributors offering similar distribution services; and (3) conduct such encryption according to Federal Communications Commission (FCC) - approved standards designed to comply with specified criteria. Requires the FCC-approved standards to provide the public interest benefits of a universal encryption system permitting decryption by cable television subscribers and home satellite users. Authorizes aggrieved persons to commence civil actions to enforce this Act. Requires the Federal Trade Commission (FTC) to conduct a study of pricing and distribution terms of satellite television programming to determine whether the programming market is developing competitively. Authorizes the FTC to establish remedies necessary to produce adequate competition. Requires the FCC to begin a rulemaking proceeding on improving access to network signals for rural Americans.
United States · United States Congress · 31 March 1987
Designates October 28, 1987, as National Immigrants Day.
United States · United States Congress · 30 March 1987
Designates the week of May 3 through May 10, 1987, as National Older Americans Abuse Prevention Week.
United States · United States Congress · 26 March 1987
Minimum Wage Restoration Act of 1987 - Amends the Fair Labor Standards Act of 1938 to provide for specified annual increases in the minimum wage. Provides, after such increases reach a certain level, for annual indexing of the minimum wage to 50 percent of the average hourly rate in the private sector.
United States · United States Congress · 25 March 1987
Telephone Decency Act - Amends the Communications Act of 1934 to prohibit any obscene or indecent telephone communication, in foreign or interstate communication or in the District of Columbia, for commercial purposes to any person. (Current law prohibits such communication to any person without his or her consent or to any person under 18 years of age.)
United States · United States Congress · 25 March 1987
Grants a Federal charter to the 82nd Airborne Division Association, Incorporated.
United States · United States Congress · 24 March 1987
Authorizes and requests the President to designate the month of April as Fair Housing Month.
United States · United States Congress · 19 March 1987
Strategic Ocean and Coastal Resources Act of 1987 - Title I: National Sea Grant College Program - Amends the National Sea Grant College Program Act (the Sea Grant Act) to revise certain findings and definitions under such Act. Directs the Secretary of Commerce to identify those ocean and coastal resources research areas that are to be considered "strategic research areas" for purposes of the making of grants for research in such areas. Requires the Secretary to submit to the Senate Commerce, Science, and Transportation Committee and the House Merchant Marine and Fisheries Committee, on an annual basis, a report containing the rationale for identifying each strategic research area. Directs the Secretary to make grants to any project that is: (1) within a sea grant program; and (2) involves a strategic research area. Authorizes appropriations through FY 1992 for such grants. Authorizes the Secretary, as part of the sea grant fellowship program, to award sea grant fellowships to support the placement of qualified individuals in positions with the Federal Government for a period of up to one year. Revises provisions concerning the composition and terms of office of the Sea Grant Review Panel. Authorizes appropriations through FY 1992. Directs the Secretary to establish a postdoctoral fellowship program under which grants are made to support strategic research and to provide supplemental education and training in any field related to ocean and coastal resources for which the Secretary considers there to be a national need. Outlines provisions concerning the application for and the awarding of such fellowships. Authorizes appropriations through FY 1992 for such purpose. Amends the Sea Grant Act to direct the Secretary to provide annual grants to enable eligible institutions to improve and support curriculum offerings in marine affairs and resource management at the graduate level, to support graduate students of such studies through scholarships and fellowships, and to increase faculty and staff involvement in such programs. Defines "eligible institution" and sets forth grant application and award provisions. Requires each institution receiving such a grant to report to the Secretary annually and within 90 days after the termination of the grant with regard to the application of grant funds. Authorizes appropriations through FY 1992 for the making of such grants. Title II: International Sea Grant Program - Amends the Sea Grant Program Improvement Act of 1976 to include as objectives under such Act various goals which stress the need for international cooperation, technology transfer, and data exchange between the United States and foreign nations with regard to research and educational activity on important marine resources. Extends the authorization of appropriations under such Act through FY 1992.
United States · United States Congress · 19 March 1987
Designates the week of May 10 through May 16, 1987, as Senior Center Week.
United States · United States Congress · 19 March 1987
Designates October 16, 1987, as World Food Day.
United States · United States Congress · 19 March 1987
Designates the week of November 15 through November 21, 1987, as Geography Awareness Week.
United States · United States Congress · 18 March 1987
Amends Federal armed forces provisions to prohibit the Secretary of a military department from contracting for the purchase of administrative motor vehicles that are manufactured in a country other than the United States or Canada unless: (1) the contract or agreement is for an amount less than $50,000; or (2) the purchase of such motor vehicles is specifically authorized by law.
United States · United States Congress · 18 March 1987
WIC Food for Life Resolution - Expresses the sense of the Congress that: (1) the Special Supplemental Food Program for Women, Infants, and Children (WIC) should receive increasing appropriations until all eligible persons are being served; and (2) an outreach program should be conducted to identify persons eligible for WIC assistance.
United States · United States Congress · 18 March 1987
Designates the month of September 1987 as Partnerships in Education Month.
United States · United States Congress · 17 March 1987
Small Business Prompt Payment Act Amendments of 1987 - Revises Federal law to deem the head of a Federal agency to have received an invoice on the later of: (1) the date on which the designated office or employee of an agency actually receives it; or (2) the fifth day after the date on which a property is actually delivered, or final performance of a service is actually completed, unless the contract specifies otherwise. Makes Federal prompt payment provisions applicable to the United States Postal Service. Makes the Postmaster General responsible for issuing procurement regulations, solicitation provisions, and contract clauses. Reduces the 15-day grace period for payment of interest penalties to eight days for solicitations (other than meat products and agricultural commodities) issued before October 1, 1990. Eliminates such grace period for procurement solicitations issued on or after October 1, 1990. Requires an agency to pay a double interest penalty if: (1) the agency owes the interest penalty; (2) the interest penalty is not paid to the business concern on or after the date the penalty is due; (3) the agency does not pay the penalty within ten days after such payment is made; and (4) a written demand is made within 40 days after such payment is made. Requires regulations on interest penalties, in the case of construction contracts, to provide for the payment of interest on: (1) progress payments due for more than seven days, or a longer period if the prevailing practice in private construction contracts is to provide such longer period; and (2) amounts retained during the performance of a contract, if such amounts are not paid by the required payment date. Requires regulations on interest penalties to provide for periodic payments in the case of supply or service contracts upon: (1) the submission of an invoice for supplies delivered or services performed; and (2) acceptance of supplies or services by an authorized employee or certification of performance by such an employee. Requires Government construction contractors to include a payment provision in their agreements with their subcontractors which provides for payment in accordance with prevailing industry standards. Requires the contractor to pay a late payment interest penalty to the subcontractor at the rate applicable between the prime contractor and the Government. Specifies the calculation of time for interest penalties on discount payments. Revises agency reporting requirements on interest penalty payments to include: (1) a description of agency payment practices; and (2) an analysis by the Office of Small and Disadvantaged Business Utilization for each of the various Federal agencies on the impact of such payments on small and disadvantaged businesses. Requires the Chief Counsel for Advocacy of the Small Business Administration to report to the congressional committees on Small Business on current Government compliance with the payment of interest penalties and the impact on small business. Requires the Chief Counsel to monitor the compliance of all agencies and of the Director of the Office of Management and Budget with interest penalty payments. Requires the modification of the Federal acquisition regulation to implement Federal prompt payment provisions.
United States · United States Congress · 17 March 1987
Grants a Federal charter to the Montford Point Marine Association, Incorporated.
United States · United States Congress · 12 March 1987
Grants a Federal charter to the Franco-American War Veterans, Incorporated.
United States · United States Congress · 12 March 1987
Prohibits any investments in South Africa by U.S. persons. Prohibits the importation into the United States of any article from South Africa, except for strategic minerals which the President certifies to the Congress are essential for military uses, are not sufficiently available from domestic supplies, and for which no substitutes are available. Prohibits the exportation to South Africa of any goods, technology, or other information subject to U.S. jurisdiction. Prohibits any such exportation by any person subject to U.S. jurisdiction. Exempts from such prohibition certain medical supplies and food. Directs the Secretary of Transportation to prohibit the takeoff and landing of any aircraft except for emergencies by a foreign air carrier owned by South Africa or South African nationals. Prohibits the importation into the United States of any South African gold coin. Prohibits any U.S. depository institution from accepting, receiving, or holding a deposit account from South Africa. Prohibits the United States from engaging in any military or intelligence activities in cooperation with South Africa. Authorizes the President to limit imports into the United States from a foreign country to the extent that such foreign country benefits from, or takes commercial advantage of, any prohibition imposed by this Act. Provides for the enforcement of this Act. Repeals the Comprehensive Anti-Apartheid Act of 1986 and the amendments made by that Act to the Foreign Assistance Act of 1961 and the Export-Import Bank Act of 1945.
United States · United States Congress · 11 March 1987
Cancer Patients' Employment Rights Act - Makes it an unlawful employment practice for an employer, because of an individual's cancer history, to: (1) fail or refuse to hire or to discharge the individual, or to otherwise discriminate against the individual with respect to compensation, terms, conditions, or privileges of employment; or (2) limit, segregate, or classify employees or applicants for employment in any way which would tend to deprive an individual of employment opportunities or otherwise adversely affect the individual's status as an employee. Makes it an unlawful employment practice for an employment agency to: (1) fail or refuse to refer for employment, or otherwise discriminate against, an individual because of the individual's cancer history; or (2) classify or refer for employment an individual on the basis of the individual's cancer history. Makes it an unlawful employment practice for a labor organization to: (1) exclude or to expel from its membership, or otherwise discriminate against, an individual because of the individual's cancer history; (2) limit, segregate, or classify its membership, or to classify or fail or refuse to refer an individual for employment because of the individual's cancer history; or (3) cause or attempt to cause an employer to discriminate against an individual. Makes it an unlawful employment practice for an employer, labor organization, or joint labor-management committee controlling an apprenticeship, training, or retraining program to discriminate against an individual because of the individual's cancer history in admission to, or employment in, such programs. Declares that it is not an unlawful employment practice to hire individuals on the basis of their cancer history in cases where cancer history is a bona fide occupational qualification. Declares it to be an unlawful employment practice for an employer to give and to act upon the results of a professionally developed ability test if such test is designed or used to discriminate because of cancer history. Provides that nothing in this Act shall be interpreted to require an employer, employment agency, labor organization, or joint labor-management committee to grant preferential treatment to an individual or group because of the individual's or group's cancer history for the purpose of certain numerical comparisons. Describes other unlawful employment practices with respect to individuals with a cancer history, including: (1) retaliation; (2) published job notices; (3) medical examinations and medical information; and (4) reasonable accommodations for such individuals. Requires all personnel actions in the following government entities to be made free from discrimination based on cancer history: (1) military departments; (2) executive agencies; (3) the United States Postal Service and Postal Rate Commission; (4) units of the District of Columbia government having positions in the competitive service; and (5) units of the judicial branch having positions in the competitive service. Empowers the Equal Employment Opportunity Commission to enforce this Act and to make investigations and require recordkeeping as appropriate.
United States · United States Congress · 10 March 1987
Tongass Timber Reform Act - Amends the Alaska National Interest Lands Conservation Act to repeal the ongoing appropriations for timber utilization in the Tongass National Forest, Alaska. Repeals the requirement for identifying lands unsuitable for timber production in such forest. Repeals the reporting requirement on the adequacy of timber supply from such forest lands. Requires the biennial report on such Forest to include the impact of timber management on subsistence resources, wildlife, and fisheries habitats.
United States · United States Congress · 10 March 1987
Designates October 6, 1987, as German-American Day.
United States · United States Congress · 10 March 1987
Designates April 4, 1987, as National Catfish Day.
United States · United States Congress · 10 March 1987
Designates March 20, 1987, as National Energy Education Day.
United States · United States Congress · 5 March 1987
Compassionate Pain Relief Act - Directs the Secretary of Health and Human Services to establish a program under which heroin shall be made available to individuals for the relief of pain from terminal cancer. Directs the Secretary, acting through the Commissioner of the Food and Drug Administration, to provide for the manufacture of heroin for such program. Directs the Attorney General to promulgate regulations making heroin available for use in such program. Directs the Secretary to assure the purity of such drug. Permits physicians, hospital pharmacies, and hospice pharmacies registered under the Controlled Substances Act to prescribe heroin to terminally ill cancer patients. Requires the registration, by the Attorney General, of: (1) manufacturers of heroin to be used in the program; (2) hospice and hospital pharmacies which dispense such drug; and (3) physicians who prescribe it. Provides penalties for those who knowingly violate regulations prescribed by the Secretary. Requires the Secretary to report to specified congressional committees regarding: (1) activities under the program; and (2) research and training in pain management funded by the National Institutes of Health. Provides for the program's termination.
United States · United States Congress · 5 March 1987
Directs the President to designate May 1987 as Older Americans Month.
United States · United States Congress · 4 March 1987
Designates the honeybee as the national insect of the United States.
United States · United States Congress · 4 March 1987
Designates the week beginning May 10, 1987, as National Fetal Alcohol Syndrome Awareness Week.
United States · United States Congress · 4 March 1987
Expresses the sense of the Congress that volunteer work should be listed on employment application forms and taken into account by employers when hiring.
United States · United States Congress · 26 February 1987
Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers with tax forms sent by the IRS. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury (Department) an Office of Inspector General (Inspector). Transfers to such Office the existing audit and investigation units of the Department. Prohibits the Inspector from reviewing: (1) monetary, fiscal, and tax policy; and (2) the exercise of legal judgment in the investigation and litigation of cases. Authorizes the Secretary to: (1) withhold from the Inspector requested information that the Secretary determines will jeopardize the success of an ongoing investigation or litigation, confidential sources, or the national security; and (2) prohibit the Inspector from undertaking or continuing an audit or investigation under limited circumstances described in this Act. Requires the IRS, upon taxpayer request, to conduct any interview regarding a deficiency assessment at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interview to warn the taxpayer that: (1) he or she has a right to remain silent; (2) any statement the taxpayer makes may be used against him or her; and (3) he or she has the right to the presence of an attorney, certified public accountant, enrolled agent, or enrolled actuary. Permits a waiver of such rights if voluntarily and knowingly made. Amends Federal law to require the Comptroller General (Comptroller) of the General Accounting Office to: (1) conduct audits of the IRS with respect to the efficiency, uniformity, and equity of the internal revenue laws (current law specifies no particular focus for such audits); and (2) conduct special audits or investigations of internal revenue law administration upon the request of any congressional committee or Member of Congress. Requires the Comptroller's annual report to the Congress to include specified findings concerning IRS management, efficiency, procedures, and structure. Divests of its finality a vote of the Joint Committee on Taxation to disapprove a Comptroller General audit of the IRS. Designates such vote as a recommendation to disapprove an audit and makes such recommendation subject to congressional approval. Prohibits evaluations of IRS personnel based on revenue collected from taxpayers as a result of audits or investigations involving such personnel. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action in Federal court (regardless of the amount in controversy) for any taxpayer aggrieved by such prohibited investigation or recordkeeping. Authorizes both equitable remedies and awards of damages, including punitive damages, litigation costs and reasonable attorney fees, in such cases. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Authorizes the Secretary, in certain cases, to enter into a binding agreement with a taxpayer under which such taxpayer may pay tax liability in installments. Requires the Secretary to offer in writing to enter such an agreement with any individual: (1) whose tax liability is $20,000 or less; and (2) who has not been delinquent in installment tax payments under similar agreements during a specified period. Permits the Secretary, after proper notice and a hearing, to modify or annul such an agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Requires the Secretary to abate in full any deficiency, including penalty or interest, completely attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Directs IRS officers and employees, when giving oral advice to a person, to inform such person that the contents of such communication are not binding on the IRS. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Allows an administrative appeal of tax liens. Revises the criteria according to which the Secretary determines a minimum sale price for property seized by levy and subject to a tax sale. Prohibits the Secretary from authorizing a class audit of taxpayers in a particular business or trade until each group member is given proper notice and the opportunity either to file an amended return or to challenge the Secretary's findings at a hearing. Places upon the IRS the burden of proof on all issues in all administrative and judicial proceedings between the IRS and a taxpayer. Applies the rulemaking provisions of the Administrative Procedure Act to all IRS rules and regulations prescribed by the Secretary.
United States · United States Congress · 26 February 1987
Ocean Transportation Practices Act of 1987 - Directs the Federal Maritime Commission (the Commission) to investigate whether unfair trade practices are used in the ocean transportation of goods transported in the foreign commerce of the United States. Requires the Commission to find an unfair trade practice when the acts, policies, or practices of a foreign country unreasonably impair the transportation of goods in the foreign commerce of the United States by vessels documented under the laws of the United States. Outlines further standards to be used by the Commission in making such determinations. Outlines action to be taken by the Commission if an unfair trade practice is found to exist. Provides for civil liability for the owner of a foreign vessel found to be engaging in unfair trade practices if certain negotiated actions are not taken within a specified time period. Requires any final action by the Commission under this Act to be reported to the Congress in writing within 60 days. Directs that any civil penalties collected as the result of enforcement of this Act are to be deposited into the Maritime Displacement Account. Directs the Secretary of Transportation to use the amounts so deposited to assist vessels affected by unfair trade practices to gain access to the trades. Directs the Secretary to prescribe regulations to carry out this provision.