United States · United States Congress · 2 March 1988
Praises the organizers of the National Silver-Haired Congress for their efforts on behalf of older Americans. Declares that the Congress should welcome the participants and ensure the success of the National Silver-Haired Congress when it is convened in Washington, D.C. in 1989.
United States · United States Congress · 25 February 1988
Firearms Detection Act of 1988 - Amends the Federal criminal code to prohibit the manufacture or importation of any plastic firearm unless the barrel of such firearm is constructed, in whole or in part, of a metallic substance and is susceptible to being detected by a magnetometer, or: (1) certain identifying information is engraved, cast, or stamped in a metallic substance and is susceptible to being detected by a magnetometer; and (2) the polymer portions of the frame or receiver, barrel, and slide or cylinder have been infused with a compound sufficient to render such firearm capable of being detected by airport security x-ray systems. Defines the term "plastic firearm" to mean a firearm, the frame or receiver, and slide or cylinder of which is constructed entirely of a polymer or ceramic. States that no provision of this Act shall apply to: (1) any firearm manufactured, imported, or possessed prior to the date of enactment of this Act; or (2) conduct by or under the authority of the Federal or State governments. Requires the detection devices at all federally-controlled airport security checkpoints to be set to detect all existing firearms manufactured in, or imported into, the United States. Allows any Federal agency with jurisdiction over security operations to provide security personnel, equipment, and procedures sufficient to ensure the ability to detect all such firearms.
United States · United States Congress · 24 February 1988
Expresses disapproval of the refusal of the U.S.S.R. to recognize the sovereignty of the Baltic Republics. Designates June 14, 1988, as Baltic Freedom Day. Authorizes and requests the President to submit the issue of the Baltic Republics to the United Nations.
United States · United States Congress · 18 February 1988
Establishes the National Park System Review Board to maintain a continuing review of National Park Service programs and of existing and proposed National Park System units. Requires the Board to transmit annually to the President and the Congress: (1) a report containing the results of such review, together with recommendations for the management of the National Park System or any proposed additions to such System; and (2) budget recommendations for the Service and the Board. Establishes a Director of the National Park Service within the Department of the Interior, to be appointed by the President, by and with the advice and consent of the Senate. Sets forth the functions of the Director. Mandates a five-year term of office.
United States · United States Congress · 17 February 1988
Amends title XVI (Supplemental Security Income) (SSI) of the Social Security Act to exclude parental income and resources from the determination of a disabled child's SSI eligibility if such child requires the level of care provided in a hospital, skilled nursing facility, or intermediate care facility, but care outside such a facility is appropriate and less costly. Amends the Internal Revenue Code to impose a 50 percent excise tax on gain or other income realized by greenmail (amounts paid by corporations in redeeming their stock from certain shareholders) recipients.
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
Community Housing Partnership Act - Title I: Housing Education and Organizational Support Grants for Community Based Housing Projects - Authorizes the Secretary of Housing and Urban Development to provide housing education and organizational support grants directly to nonprofit organizations or indirectly to States and cities to assist such organizations. Authorizes permanent appropriations beginning with FY 1989. Title II: Community Housing and Partnership Grants - Authorizes the Secretary to provide community partnership grants directly to nonprofit organizations or indirectly to States and cities to assist such organizations. Divides appropriations among: (1) urban community housing partnership grants (60 percent); (2) State community housing partnership grants (30 percent); and (3) direct community housing partnership grants (ten percent). Sets forth the following eligible activities: (1) technical assistance and site control loans; (2) seed-money loans; (3) matching grants or loans; and (4) program-wide technical and management assistance for nonprofit sponsors. Sets forth rental project and home ownership eligibility provisions, including: (1) occupancy by lower income families; (2) profit limitations; (3) funding coordination; (4) tax treatment; and (5) affirmative action requirements. Authorizes permanent appropriations beginning with FY 1989. Title III: General Provisions - Defines specified terms for purposes of this Act.
United States · United States Congress · 1 February 1988
Freedom of Information Public Improvements Act of 1988 - Title I: Amendments to the Freedom of Information Act - Amends the Freedom of Information Act to require each agency, with respect to requests for records, to maintain a log of such requests and responses. Requires each agency to organize and maintain its records in a manner to make them easily accessible and retrievable. Revises provisions regarding fees and waivers for processing such requests. Makes eligible for reasonable standard fees or charges the document duplication requests of a nonprofit organization that intends to make the information available to the news media, to any branch or agency of Federal, State, or local government, or to the public. Allows documents to be furnished without charge or at a reduced fee if: (1) the information relates to a violation of law, inefficiency, or administrative error by an agency; or (2) the waiver or fee reduction is in the public interest because the furnishing of the information primarily benefits the general public. Declares that for purposes of reduced fees or waived charges the publication, reproduction, resale, or other dissemination of information obtained by any person from an agency is not a commercial use. Authorizes the appropriate district court to assess monetary penalties against the United States for unwarranted failure to comply with time limits for answering requests. Revises provisions relating to sanctions for such agency noncompliance. Requires that copies of recommendations on disciplinary action for any Federal employee responsible for wrongful noncompliance be submitted additionally to the court and to the House Committee on Government Operations and the Senate Committee on the Judiciary. (Currently, such report is submitted only to the agency and the employee or the employee-representative.) Requires each agency to expedite access to records if the requester demonstrates a compelling need. Requires agencies to include in regulations concerning information disclosure a detailed description of the procedure used to process requests. Includes as information exempt from disclosure: (1) matters which would cause identifiable damage to the national defense; and (2) matters in which the need to protect the information outweighs the public interest. Changes the disclosure exemption for internal personnel rules and practices to an exemption for law enforcement manuals that are internal in nature to the extent that disclosure would risk circumvention of an agency investigation, a regulation, or a statute. Revises the exemption for financial reports by prohibiting disclosure if it would directly injure the financial stability of an institution. Directs each agency to make available to the public a complete list of all statutes determined to authorize the agency to withhold information under the disclosure exemption. Requires each agency, upon notification of the introduction of any bill or resolution constituting authority for that agency to withhold information, to notify the House Committee on Government Operations and the Senate Committee on the Judiciary. Prohibits the withholding of information in order to conceal violations of law, inefficiency, or administrative error. Directs the Archivist of the United States to supervise compliance with the Freedom of Information Act. Changes the date of the annual report by agencies under such Act to March 1 to December 1. Revises information to be included in such report to conform to amendments made by this Act. Directs the Archivist of the United States to submit an annual report on or before December 1 on activities under the Freedom of Information Act. (Currently, the Attorney General makes such annual report on March 1.) Title II: Recovery of Wrongfully Removed Agency Files - Authorizes any person to commence a civil action to recover agency records removed in violation of law.
United States · United States Congress · 28 January 1988
Air Travel Rights for Blind Individuals Act - Amends the Federal Aviation Act of 1958 to preclude an air carrier from establishing aircraft seating restrictions based upon a passenger's visual acuity or use of a white cane or dog guide or other such means of assistance.
United States · United States Congress · 27 January 1988
Commends the President, Secretary of State, and Administrator of the Agency for International Development for their response to the drought and food emergency in Ethiopia and other nations of sub-Saharan Africa, and urges them to continue efforts to preclude the onset of famine and to ensure the timely delivery of medical and other emergency relief supplies. Declares that: (1) the Government response to these food emergencies should include initiatives to prevent the dislocation of large numbers of persons across national borders and/or into relief camps; and (2) the plight of the refugees or displaced should be addressed by emphasizing the provision of basic human needs, such as food, water, and shelter.
United States · United States Congress · 21 December 1987
Amends the Federal Coal Mine Health and Safety Act of 1969 to provide for a rebuttable presumption of disability due to pneumoconiosis with respect to certain coal miners whose claims were filed during a specified period under the Black Lung Benefits Program.
United States · United States Congress · 21 December 1987
Mandates that any new bus acquired after October 1, 1991, for mass transportation operation predominantly in a nonattainment area (as defined under the Clean Air Act for ozone or any mobile-source pollutant) be operated exclusively on alcohol, natural gas, or LP gas. Directs the Secretary of Transportation to provide States with supplemental grants equal to 50 percent of the amount by which bus acquisition costs exceed the acquisition cost of a comparable diesel-fueled bus. Limits the number of buses covered by such grants to 1,000. Authorizes the Secretary to provide States with a supplemental grant for the purchase and installation of facilities to provide alcohol, natural gas, or LP-gas for such bus. Cites circumstances under which the Administrator of the Environmental Protection Agency may delay or suspend implementation of this Act. Authorizes appropriations for fiscal years after FY 1991.
United States · United States Congress · 18 December 1987
Requires the Secretary of Commerce to ensure that during any decennial census: (1) no member of the armed forces, civilian employee of the Department of Defense, or dependent of such member or employee, is excluded based on such member or employee being assigned to a post outside the United States; and (2) any alien not lawfully admitted for permanent residence is not included.
United States · United States Congress · 18 December 1987
Infant Mortality Reduction Act of 1987 - Directs the Secretary of Health and Human Services to provide for financial assistance to projects to provide comprehensive maternal and infant health care and related educational and social services to high-risk populations in areas of need. Authorizes the Secretary to make grants for planning for the establishment of the projects. Provides, in regard to the projects, for required services and programs, preference in providing assistance, uses of funds, and administrative and evaluation requirements. Provides a formula for required matching funds. Prohibits expending more than 15 percent of the amount appropriated under this Act in any year for projects in any one State. Authorizes appropriations for FY 1989 through 1993. Directs the Secretary to administer the assistance provided under this Act through the administrative unit designated in specified provisions of the Social Security Act.
United States · United States Congress · 17 December 1987
Requires the Office of Personnel Management to report, with recommendations, to the Congress on the problem of delays in processing applications for benefits under the Civil Service Retirement System. Directs the Office to examine: (1) current methods and procedures; (2) circumstances where it might be appropriate to provide interim benefits; (3) the feasibility of processing records, forms, and other matters in anticipation of an employee's retirement; and (4) the effectiveness of retirement counselors. Requires the report to contain a plan to allow an individual to go from regular pay to retirement or disability retirement pay without interruption.
United States · United States Congress · 14 December 1987
Federal Employees' Leave-Transfer Act of 1987 - Directs the Office of Personnel Management (OPM) to establish a program under which the annual leave of a Federal employee may be transferred to the annual leave of any other Federal employee if such other employee requires additional leave because of a personal emergency. Excludes District of Columbia government employees from provisions of this Act. Describes the requirements for receiving and using transferred leave and for donating annual leave. Authorizes an employing agency to require certification from one or more physicians, or other appropriate experts, with respect to the reasons why transferred leave is needed. Requires agencies to establish procedures to ensure that a leave recipient is not permitted to use or receive transferred leave after the personal emergency ceases to exist. Provides for restoring unused transferred leave to leave donors on a prorated basis. Provides for the accrual and accumulation of leave by employees using transferred leave. Authorizes OPM to exclude any agency from the leave transfer program if such program causes substantial disruption to the agency. Directs OPM to carry out a demonstration program to test the following alternative leave-transfer programs on an agency-wide basis: (1) one program under which any transfers of annual leave shall be effected by donations to and withdrawals from a common, agency-wide "leave fund," rather than by direct transfers from leave donors to leave recipients; (2) one program under which, in addition to allowing transfers of annual leave, sick leave accrued or accumulated by one employee shall be transferable to the sick leave account of any other employee, if such other employee requires additional sick leave because of a personal emergency; and (3) one program under which, in addition to allowing transfers of annual leave, sick leave accrued or accumulated by one employee shall be transferable to the sick leave account of any other employee, but only if transfers of annual leave are inadequate, or would be inadequate, to meet the personal emergency involved. Prohibits an employee from being coerced into donating, receiving, or using annual leave under the voluntary leave transfer program. Requires the Office of Personnel Management to report to the President and the Congress not later than six months before termination of any program under this Act. Terminates such programs three years after their commencement.
United States · United States Congress · 10 December 1987
Expresses the gratitude of the U.S. Government to Ray A. Barnhart, retiring Federal Highway Administrator, for his efforts to preserve and improve the Federal-Aid Highway System.
United States · United States Congress · 9 December 1987
Amends the Federal judicial code to allow Federal judges who have attained the age of 60 and completed 20 years of service to retire from regular active service.
United States · United States Congress · 9 December 1987
Amends the Federal Financing Bank Act of 1973 to state that specified loan guarantee agreements between the Rural Electrification Administration and the Federal Financing Bank shall remain in effect, notwithstanding their effective dates, until superseded by other such agreements.
United States · United States Congress · 8 December 1987
Amends the Internal Revenue Code with respect to the targeted jobs income tax credit. Extends the credit to employees who begin work in 1989 through 1991. (Current law terminates the credit for employees who begin work after December 31, 1988.) Includes as a targeted group individuals aged 65 or older who are members of economically disadvantaged families. Revises the minimum employment period requirement for purposes of this credit.
United States · United States Congress · 8 December 1987
Expresses the sense of the Congress that, in celebration of the millennium of the Christianization of Kievan-Rus', the Soviet Union should: (1) comply with its international obligations and allow Christians to practice their faith without harassment; (2) grant a general amnesty for all Christians who have been imprisoned because of their religious beliefs; (3) allow religious believers to practice their faith freely; (4) permit unlimited publication, distribution, and importation of religious materials; and (5) allow closed churches to reopen, new churches to be built, and theological seminaries to open or expand.
United States · United States Congress · 20 November 1987
Youth Employment Services Act of 1987 - Amends the Job Training Partnership Act to establish a demonstration program for employment opportunities for severely disadvantaged youth. Authorizes the Secretary of Labor to carry out such programs with specified funds. Defines an eligible severely disadvantaged youth as one who: (1) is between 16 and 20 years old; (2) is economically disadvantaged; (3) has dropped out of elementary or secondary school, or has received a secondary school degree but whose reading and mathematics skills are both below the eighth grade level; (4) has not participated in an education or training program in nine months preceding the month in which he or she enrolls in the program under this Act; and (5) has less than 150 hours work experience in a specified nine-month period. Requires program grant applicants to form eligible partnerships, which shall include a public agency or private nonprofit organization and a business concern or association. Allows program funds to be used for: (1) individual assessment; (2) intensive basic skills training combined with vocational training and/or work experience; (3) support services; (4) job development and placement services; (5) a monitoring period after program completion, with support services to assist in retaining employment or advancing toward an educational degree; and (6) other appropriate services to further job placement. Sets forth provisions relating to the allocation and number of demonstration grants. Set forth program agreement requirements. Sets forth provisions for program payments and the Federal share of program costs. Directs the Secretary to evaluate services provided by eligible partnerships funded under this Act. Directs the Secretary to report to the Congress on such evaluation. Authorizes appropriations for FY 1988 through 1990 to carry out this Act.
United States · United States Congress · 19 November 1987
Act for Better Child Care Services of 1987 - Authorizes appropriations for FY 1988 and such sums as necessary for FY 1989 through 1992 to carry out the purposes of this Act. Specifies the manner of making allotments for child care services. Requires the designation of a lead agency in each State which participates in the programs under this Act. Requires States to submit, in order to qualify for assistance under this Act, an application and plan to the Secretary of Health and Human Services. Requires each plan to cover a five-year period and to meet specified requirements for providers of child care services. Authorizes the use of State allotments: (1) by contracts with or grants to eligible child care providers, or public or private nonprofit agencies, to enable such providers or agencies to operate programs directly or by subcontract; or (2) by distributing child care certificates that parents may use as payment for child care services. Requires that a percentage of funds be reserved to enable part-day programs to extend existing hours of operation and provide full-day child care services. Authorizes the Secretary to make planning grants to States which desire to participate under this Act but cannot fully satisfy the requirements of a State plan without financial assistance. Provides for a review of the operation of a State plan during the five-year period to determine its continued eligibility for funds. Requires the Governor of each participating State to establish: (1) a State interagency advisory committee on child care to assist the lead agency in carrying out its responsibilities; and (2) a State committee on licensing to review the licensing requirements, the law, and the policies regulating child care services and programs within the State. Requires each participating State to recognized private nonprofit community-based organizations, or public organizations, as resources and referral agencies for particular geographic areas. Requires each participating State to require that all employed or self-employed persons providing licensed or regulated child care complete at least 15 hours per year of inservice, continuing education, or other training as described in this Act. Directs the Secretary to establish within the Department of Health and Human Services an Administrator of Child Care to carry out the provisions of this Act. Establishes enforcement provisions for review of State plans and monitoring of State compliance. Declares the Federal share of child care programs to be 80 percent and requires the State to demonstrate that the remaining 20 percent will be provided from other sources. Requires the Secretary to establish a National Advisory Committee on Child Care Standards to: (1) review Federal policies on child care services and such other data as appropriate; (2) submit to the Secretary proposed minimum standards for child care programs; and (3) develop and make available to lead agencies model regulations for resources and referral agencies. Terminates the committee 90 days after the date of publication of final minimum child care standards. Prohibits the use of funds under this Act for: (1) sectarian purposes or activities; (2) capital improvements to sectarian institutions; and (3) tuition.
United States · United States Congress · 9 November 1987
Cable Television Consumer Protection Act of 1987 - Amends the Communications Act of 1934 to establish the Cable System Service Standards Task Force to: (1) investigate the levels of service personnel and the maintenance and billing practices required to ensure that customers of cable systems receive adequate responses to complaints regarding defects in cable service; (2) determine how different combinations of personnel and maintenance and billing practices will ensure such adequate responses; and (3) publish guidelines for use as minimum standards by cable franchising authorities. Requires the Task Force to report its recommendations and conclusions to the President and to each House of the Congress within one year of the date of initial appointment of its members. Provides that the Task Force shall cease to exist 30 days after submitting its final report. Authorizes appropriations.
United States · United States Congress · 3 November 1987
CIA Accountability Act of 1987 - Directs the Comptroller General to audit the financial transactions and evaluate the programs and activities of the Central Intelligence Agency: (1) on the initiative of the Comptroller General; or (2) when requested by the Chairman or the ranking minority member of the Senate Select Committee on Intelligence or the House Permanent Select Committee on Intelligence. Requires the Comptroller General to provide the results of such audit to the Committees and the Director of Central Intelligence. Authorizes the Comptroller General to inspect and copy any written or recorded information in the possession or control of the Agency. Requires that the Comptroller General be provided access to officers and employees of the Agency unless the President determines, in a written report, that access to certain personnel is not in the national interest. Requires the Comptroller General, in consultation with the congressional committees, to establish procedures to protect all classified and other sensitive information from unauthorized disclosure. Requires all workpapers of the Comptroller General and all records and property of the Agency used during an audit to remain in Agency facilities. Directs the Director of Central Intelligence to expedite security clearance reviews on General Accounting Office personnel who may have access to classified or other sensitive information during an audit or evaluation.
United States · United States Congress · 27 October 1987
Amends title XVI (Supplemental Security Income) (SSI) of the Social Security Act to provide that, where an individual receives income on a regular weekly or biweekly basis at a rate which would make the individual ineligible, the income shall be determined as though it were being received on a regular monthly basis, if to treat it as being received monthly would make the individual eligible.
United States · United States Congress · 14 October 1987
Veterans' Agent Orange Disabilities Act of 1987 - Creates a non-rebuttable presumption that, for the purposes of wartime disability compensation for Vietnam veterans, the following diseases shall be considered to have been incurred in, or aggravated by, active military, naval, or air service in Vietnam during the Vietnam era: (1) non-Hodgkin's lymphoma; (2) lung cancer becoming manifest within 25 years of service; and (3) a disease that, in accordance with this Act, is determined to be reasonably associated with damage to or suppression of the immune system resulting from exposure to dioxin or any other toxic herbicide used in Vietnam and that is listed in regulations prescribed by the Administrator of Veterans Affairs. Requires the Administrator to enter into an agreement with an appropriate nonprofit private scientific organization to: (1) conduct a survey of all scientific studies of the effects of dioxin and other toxic herbicides used by the United States in Vietnam on humans or animals; and (2) determine what (if any) diseases are reasonably associated with damage to or suppression of the human immune system as a result of exposure to such herbicides. Designates the National Academy of Sciences (NAS) as the appropriate nonprofit organization, unless: (1) the NAS does not enter into such an agreement with the Administrator; (2) the Administrator has notified the veterans' committees of an alternative organization; and (3) 90 days have elapsed since such notification. Requires that the scientific organization report to the Administrator and the veterans' committees on the name of each disease determined to be reasonably associated with human immune system damage or suppression within one year after enactment of this Act. Directs that the Administrator prescribe regulations listing each such disease within 90 days of receipt of such report, unless a disease is specifically excluded by law. Directs the Administrator to periodically (but not less than annually) survey additional completed studies to determine whether any diseases should be added to the list. Requires that the Administrator: (1) compile and analyze, on a continuing basis, all clinical data obtained by the VA in connection with physical examinations and treatment furnished after November 3, 1981, to veterans who were exposed to dioxin or any other such toxic substance; and (2) submit to the Senate and House Committees on Veterans' Affairs a semiannual report containing such compilation and analysis, along with a discussion of the disabilities identified or treated by the VA, the Administrator's explanation for the incidence of such disabilities, and other reasonable explanations for the incidence of such disabilities.
United States · United States Congress · 14 October 1987
Honors the service of the pioneers of supersonic flight, as exemplified by Air Force Brigadier General Charles E. "Chuck" Yeager, on the 40th anniversary of his becoming the first man to fly an airplane faster than the speed of sound.
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.