United States · United States Congress · 4 October 1988
Establishes the Joint Committee on the Procurement of Services and Property by the Department of Defense. Makes it the duty of such joint committee to: (1) investigate the operation, administration, and effects of the system of procurement of property and services by the Department of Defense (DOD); (2) investigate measures and methods for achieving greater economy, efficiency, and effectiveness in procurement by DOD; (3) review a procurement by DOD, if the joint committee determines that there is reason to suspect illegal activity and all judicial and administrative remedies with regard to the procurement have been exhausted; and (4) make such other investigations as deemed necessary. Requires the joint committee to report biannually to the Committees on Armed Services of the Senate and the House of Representatives and to publish findings and conclusions from time to time for the general public. Sets forth a procedure for the joint committee to initiate certain investigations. Terminates the joint committee ten years after the date of enactment of this Act.
United States · United States Congress · 27 September 1988
Declares that the Congress urges the Administration to refrain from submitting any proposal in the GATT negotiations that would consider maritime transportation activity as being within the scope of "trade in services" and to reject any proposals made by foreign nations which are similar or which would lead to a contraction of the merchant marine.
United States · United States Congress · 26 September 1988
Expresses the sense of the House of Representatives that: (1) the provisions of the Omnibus Drug Initiative Act of 1988 amending the formula for allocating funds to State and local governments for drug control activities should not be enacted; and (2) the current allocation formula under the Omnibus Crime Control and Safe Streets Act of 1968 should be maintained.
United States · United States Congress · 14 September 1988
Medicare Wage Index Equity Act of 1988 - Amends title XVIII (Medicare) of the Social Security Act to require that in determining the proportion of hospital costs attributable to wages and wage-related costs the Secretary of Health and Human Services: (1) take into account the different mixes of occupations among different areas; and (2) in determining rural hospital costs, consider wage costs for skilled personnel on a statewide rather than strictly rural basis.
United States · United States Congress · 7 September 1988
Authorizes the Secretary of the Interior to transfer to the Lavaca-Navidad River Authority of Texas all right, title, and interest of the United States in up to 1,000 acres of the Palmetto Bend Federal reclamation project for specified consideration. Prohibits the Authority from disposing of such lands except by long-term lease agreement. Prohibits the construction or location of habitable structures below the elevation of mean sea level on such property. Conditions the transfer under this Act on the Authority's agreement to use proceeds derived from the development of such lands to pay the non-Federal cost of public recreation facilities at the reclamation project and toward the payment of the recreation and operation, maintenance, and replacement costs of such project. Requires the Authority to guarantee the quality of Lake Texana's water and to secure Federal and State permits for waste water discharge. Reserves certain rights to the United States, including: (1) the right to review all development plans of the Authority; (2) the right to flood the transferred lands; and (3) all mineral rights of such lands.
United States · United States Congress · 7 September 1988
Small Rural Hospital Preservation Act of 1988 - Amends title XVIII (Medicare) of the Social Security Act to permit rural hospitals with fewer than 100 beds to elect to be paid on a reasonable cost basis.
United States · United States Congress · 13 July 1988
Amends the Export Administration Act of 1979 to prohibit the export of petroleum products (from Alaska and from the rest of the United States) that are domestically produced by oil refineries owned by non-U.S. citizens. Sets forth specified exceptions.
United States · United States Congress · 12 July 1988
Prohibits the Federal Communications Commission from adopting revisions of the rules and policies in the proceeding "Policy and Rules Concerning Rates for Dominant Carrier," CC Docket 87-313, unless the changes expressly provide for: (1) the proper functioning of the long-term support mechanisms for the carrier common line rates administered by the National Exchange Carrier Association; (2) the maintenance of uniform nationwide long distance rates by dominant interexchange carriers; and (3) the use of an industry-wide rate of return to determine costs for access tariffs and to calculate the Universal Service Fund. Requires the FCC to report to the Congress the compliance of revisions with these conditions. Postpones effectiveness of any rule or policy revisions until 60 days have elapsed during which both Houses of the Congress are in session.
United States · United States Congress · 28 June 1988
Establishes the Amistad National Recreation Area, Texas. Directs the Secretary of the Interior to administer such area. Authorizes hunting, fishing, and trapping in such area except in designated zones. Authorizes the Secretary to enter into agreements with Texas for the provision of rescue, firefighting, and law enforcement services for such area. Sets forth provisions relating to specified treaties between the United States and Mexico.
United States · United States Congress · 16 June 1988
Designates the Labor Day Weekend beginning on September 3, 1988, as National Drive for Life Weekend. Calls on people to observe that weekend with a pledge to not drink and drive.
United States · United States Congress · 12 May 1988
Designates the period of July 25 through July 31, 1988, as National Week of Recognition and Remembrance for Those Who Served in the Korean War. Authorizes and requests the President to urge that the American flag be flown at half staff on July 27, 1988, in honor of those Americans who died as a result of their service in Korea.
United States · United States Congress · 9 May 1988
Amends estate tax provisions of the Internal Revenue Code to: (1) permit use valuation of farmland and other real property even if a person other than the decedent or family member was using the property for a qualified use on the date of the decedent's death; and (2) disallow the imposition of additional estate tax if any member of the qualified heir's family (currently it must be the heir) continues to use the property for a qualified use. Applies these provisions retroactively in connection with the estates of decedents dying after 1976.
United States · United States Congress · 4 May 1988
Designates specified land as the Manassas National Battlefield Addition. Directs the Secretary of the Interior to acquire land within the boundaries of the Addition and to administer such lands as part of the Manassas National Battlefield Park, Virginia. Authorizes appropriations.
United States · United States Congress · 28 April 1988
Defense Savings Act - Directs the Secretary of Defense to: (1) close or realign military installations as recommended by the Commission on Base Realignment and Closure in the report transmitted to the Secretary pursuant to the charter establishing such Commission; and (2) initiate all such closures and realignments no later than September 30, 1991, and complete all such closures and realignments no later than September 30, 1995. Outlines certain conditions to such closures or realignments, including timely notice to the Congress of the Secretary's decision to accept and implement all of the closures and realignments recommended by the Commission. Terminates the authority of the Secretary to carry out any closure or realignment as of October 1, 1995. Directs the Commission, no later than December 31, 1988, to transmit its report to the Secretary and to the appropriate congressional committees with a certification that it has identified all the military installations to be closed or realigned by reviewing all military installations inside the United States. Authorizes the Secretary to: (1) carry out appropriate action to implement any such closure or realignment; (2) provide appropriate economic adjustment and community planning assistance to communities affected by any such closure or realignment; (3) carry out appropriate activities for the purpose of environmental restoration; (4) sell or exchange any real property under the control of the Department of Defense and located at such an installation; and (5) deposit funds received from any such sale or exchange into the Department of Defense Base Closure Account. Outlines administrative procedures in connection with the sale or transfer of property in connection with a closure or realignment to a Federal, State, or local government entity. Requires the Secretary to include specified information concerning such closures or realignments as part of each annual request to the Congress for authorization of appropriations. Requires the Secretary to conduct a study of actions planned with respect to military installations outside the United States which may affect the recommendations of the Commission and to report the findings and conclusions to the Commission and to the appropriate committees of the Congress no later than September 15, 1988. Requires the Secretary to notify the Congress in writing when a decision is made to carry out a construction project to facilitate a closure or realignment and the amount required for such project is greater than the maximum amount for a minor construction project. Establishes in the Treasury the Department of Defense Base Closure Account and authorizes appropriations to be transferred to such Account. Requires the Secretary, no later than 60 days after the end of each fiscal year in which the Secretary carries out activities under this Act, to report to the appropriate congressional committees on the amount and nature of deposits into, and expenditures from, the Account during such fiscal year. Requires another report from the Secretary, no later than 60 days after the termination of the authority of the Secretary to carry out an alignment or closure under this Act, concerning funds used and remaining in such Account.
United States · United States Congress · 18 April 1988
Expresses the sense of the Congress that: (1) the United States Trade Representative (USTR) is commended for initiating an unfair trade practice investigation with respect to the petition filed by the American Soybean Association for the enforcement of trade benefits under a trade agreement; (2) the USTR should pursue its investigation of the alleged unfair trade practices contained in such petition; and (3) the President should use his authority to enforce trade agreements under the Trade Act of 1974 to restore the benefits due the U.S. soybean industry as a result of the European Community agreement to provide duty-free treatment for U.S. soybean products.
United States · United States Congress · 13 April 1988
Directs the Secretary of the Army to periodically carry out beach nourishment on the shoreline of the Gulf of Mexico in the vicinity of Sargent Beach in Matagorda County, Texas.
United States · United States Congress · 31 March 1988
Amends the Commercial Motor Vehicle Safety Act of 1986 to declare that its requirements do not apply to: (1) motor vehicles used only for fire fighting purposes; and (2) motor vehicles used only for farming purposes and registered under the relevant State law as highway motor vehicles used for farming purposes.
United States · United States Congress · 30 March 1988
Expresses the concern of the House of Representatives regarding the future security of the Panama Canal. Calls on the President to renegotiate the Panama Canal Treaties to permit: (1) the permanent stationing of U.S. forces in Panama; and (2) the United States to act independently to maintain the security of the Canal and to guarantee its regular operation.
United States · United States Congress · 24 March 1988
Imposes a civil penalty upon any person who mails to any individual or group of individuals at their place of residence: (1) any unsolicited sexually oriented advertisement; or (2) any unsolicited obscene, lewd, lascivious, indecent, filthy, or vile article, matter, thing, device, or substance.
United States · United States Congress · 22 March 1988
Section 457 Clarification Act of 1988 - Amends Internal Revenue Code accounting rules governing the year of inclusion of compensation deferred under qualified plans of State and local governments and of private tax-exempt organizations. Declares the rules to be inapplicable to both nonelective deferred compensation and basic employee benefits, including bona fide vacation plans, sick leave plans, sabbatical leave, and similar benefits.
United States · United States Congress · 18 February 1988
Oyster Disease Research Assistance Act - Directs the Chief Scientist of the National Oceanographic and Atmospheric Administration to establish an oyster disease research program, including: (1) identification of certain oyster diseases; (2) identification of priority research categories; (3) support for research in priority categories; and (4) a process for making the results of the research available to interested persons. Permits eligible institutions to apply for research grants. Sets forth the factors the Chief Scientist must consider in deciding whether to award assistance. Establishes the Oyster Research Program Advisory Committee to advise the Chief Scientist regarding matters related to carrying out this Act. Requires representation on the Committee from specified geographic areas. Directs the Chief Scientist to consult with the Department of the Interior, the National Science Foundation, the National Institutes of Health, and the Food and Drug Administration with respect to the identification of priority oyster diseases, the identification of priority research categories, and matters covered by the biennial review required by this Act. Directs the Chief Scientist to undertake a biennial review of the program. Sets forth reporting requirements. Authorizes appropriations for FY 1989 through 1998.
United States · United States Congress · 3 February 1988
Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any animal produced in a farming business, regardless of the animal's preproductive period.
United States · United States Congress · 2 February 1988
Child Protection and Obscenity Enforcement Act of 1988 - Title I: Child Pornography - Amends the Federal criminal code to make it illegal to use a computer to transport information in interstate or foreign commerce concerning the visual depiction of minors engaging in sexually explicit conduct (child pornography). Establishes criminal penalties for buying, selling, or transferring the custody of a minor: (1) knowing that, as a consequence of the sale or transfer, the minor will be used in child pornography; or (2) with the intent to promote child pornography. States that such sale or transfer must involve: (1) the minor or other actor traveling in interstate or foreign commerce; (2) communications in interstate or foreign commerce; or (3) conduct in a territory or possession of the United States. Requires any person who produces a book, magazine, periodical, film, videotape, or other matter which contains any visual depiction of sexually explicit conduct (which is shipped or intended for shipment in interstate or foreign commerce, or contains material shipped in interstate or foreign commerce) to maintain certain records regarding the performers portrayed in such conduct. Directs the Attorney General to issue regulations regarding the maintenance and availability of such records. Includes the sexual exploitation of children as a predicate offense to the Racketeer Influenced and Corrupt Organizations (RICO) statute. Title II: Obscenity - Makes it a Federal criminal offense to receive or possess, with the intent to distribute, obscene matter which has been transported in interstate or foreign commerce. Makes it a Federal criminal offense to knowingly use a facility or means of commerce to sell or distribute obscene matter in interstate or foreign commerce. Establishes a rebuttable presumption, with respect to Federal criminal offenses involving obscene matter, that obscene matter produced in one State (or outside the United States) which is subsequently located in another State (or in the United States) was transported, shipped, or carried in interstate (or foreign) commerce. Establishes criminal and civil forfeiture procedures with respect to Federal offenses involving obscene material and child pornography. Includes communications by means of cable or subscription television within the prohibition against broadcasting obscene language. Amends the Communications Act of 1934 to modify the penalty provisions of such Act with respect to obscene telephone communications. Amends the Federal criminal code to establish criminal penalties for the possession or sale of obscene matter on Federal property. Adds obscenity offenses to the list of crimes for which the Government may obtain wiretaps.
United States · United States Congress · 2 February 1988
Amends the Toxic Substances Control Act to change to November 1, 1989 (or February 1, 1990, if no regulations have been promulgated by the Administrator of the Environmental Protection Agency) the date by which a local educational agency (LEA) must submit an asbestos management plan developed pursuant to regulations under such Act to the Governor of the State. Changes to August 1, 1990, the date by which each LEA must begin the implementation of such plan. Changes to May 1, 1989, the date by which the LEA must inspect for asbestos-containing material in each school building under its authority. Changes to November 1, 1989, the date by which such LEAs must implement an operation and maintenance plan with respect to friable asbestos-containing material in school buildings. Changes to February 1, 1990, the date by which LEAs must develop an asbestos management plan for submission to the Governor of the State.
United States · United States Congress · 27 January 1988
Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes or for any other use not as a fuel in a diesel-powered highway vehicle or train. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)
United States · United States Congress · 25 January 1988
Farmer Fuel Tax Relief Act - Amends the Internal Revenue Code to prohibit imposition of the excise tax on the sale of diesel or aviation fuel to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.) Permits wholesale distributors of gasoline who have registered with the Secretary of the Treasury and posted the required bond to pay the gasoline tax (in lieu of the person otherwise liable for the tax.) Prohibits imposition of the gasoline tax on the sale or removal of gasoline by any person (or for resale to a second person) for use on a farm for farming purposes. Requires that the reduced gasoline tax rate (3.4 cents instead of 9.1 cents) be applied with respect to gasoline used to produce gasohol after the time of the relevant removal or sale.
United States · United States Congress · 18 December 1987
Prohibits additional appropriations for the analysis and study of the Shaws Bend site of the Colorado Coastal Plains project. Declares there to be no need for the construction of a dam at such site.
United States · United States Congress · 10 November 1987
Expresses the sense of the Congress that the President, the Secretary of State, and the Permanent Representative of the United States to the United Nations should be commended for, and should continue, their efforts to place Cuba on the human rights agenda of the United Nations. Commends specified countries for their votes in favor of considering human rights violations in Cuba. Urges specified countries to reconsider their positions with respect to this issue. Urges the United States to: (1) take the votes into account in determining U.S. bilateral and other assistance to all countries which are members of the United Nations Human Rights Commission; and (2) continue to emphasize how other countries vote on fundamental issues, such as human rights, in determining financial support for the United Nations and for the Commission. Urges the Commission to include among the highest priorities of its human rights agenda at its 44th session in Geneva, Switzerland, in 1988, consideration of human rights violations in Cuba.
United States · United States Congress · 5 November 1987
Urges Nicaragua to fulfill its commitments under the August 7, 1987, Central American Peace Agreement through: (1) democratization, to include actions such as lifting the state of emergency, reinstating due process and fair trials, ending torture, ensuring freedom of religion, and ensuring the rights of all Nicaraguans, including campesinos, Indians, and Creoles; (2) national reconciliation and cessation of hostilities, including negotiations with the Nicaraguan resistance; and (3) amnesty for political prisoners and armed opposition to the Government.
United States · United States Congress · 20 October 1987
Declares congressional support for the President's policy of protecting freedom of navigation in the Persian Gulf and restoring the peace and security of the region through continued diplomatic initiatives, cooperation with U.S. allies in the region, and appropriate military actions. Expresses the sense of the Congress that: (1) U.S. armed forces in the Gulf should continue to have the authorization to respond expeditiously in a defensive manner to military actions which immediately threaten the safety of U.S. personnel, shipping under the U.S. flag, and other U.S. interests; and (2) the President should continue to consult the leadership of the Congress to the maximum extent practicable before authorizing military responses to attacks in the Gulf and should report to the Congress in a timely manner on incidents involving U.S. forces in the Gulf.
United States · United States Congress · 14 October 1987
Redefines "eligible veterans" for purposes of determining eligibility as a Vietnam veteran for educational assistance to include any individual who had commenced the third academic year as a cadet or midshipman at one of the service academies before January 1, 1977, if the individual: (1) graduated from such academy; (2) served on active duty for more than 180 days after graduation; and (3) was discharged or released from active duty under conditions other than dishonorable. Sets forth provisions governing the transition to such educational assistance program for veterans enrolled in the educational assistance program for post-Vietnam era veterans. Requires an eligible veteran electing to make such transition to file such election with the Veterans Administration before the expiration of the G.I. Bill.
United States · United States Congress · 13 October 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 receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax 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 interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. 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. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. 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. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. 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. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted 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. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.
United States · United States Congress · 23 September 1987
Declares that the Congress: (1) expresses its solidarity with the citizens of Iran and extends its wish that the people of Iran will soon enjoy an end to the Iran-Iraq war and to internal repression; (2) supports an official U. S. policy of completely halting the shipment of arms to the Government of Iran; (3) urges the President to cooperate with the United Nations to bring about an end to government-sponsored torture in Iranian prisons and to pressure Iran to permit inspection of Iranian prisons by an international delegation; and (4) expresses support for all efforts made through the U.N. Security Council to pressure the Khomeini Government to end the Iran-Iraq war.
United States · United States Congress · 17 September 1987
Authorizes appropriations for use in providing military assistance to the Nicaraguan democratic resistance after November 7, 1987, if the President makes a determination that the Government of Nicaragua has not complied with the agreement of certain Central American Governments entitled the "Procedure for Establishing Firm and Lasting Peace in Central America" (the Guatemala Agreement), particularly as such Agreement relates to amnesty and democratization. Authorizes appropriations for nonlethal assistance to the Nicaraguan democratic resistance until November 7, 1987.
![Official portrait of Rep. Sweeney, David McCann [R-TX-14]](https://www.congress.gov/img/member/s001101_200.jpg)