User Fee Relief Act of 1988

[AI summary unavailable — showing source text] User Fee Relief Act of 1988 - Amends the Revenue Act of 1987 to direct the Secretary of the Treasury to exempt taxpayer exclusion ratio determinations (except when requested by an income tax preparer) from the program requiring user fee payments in connection with various requests to the Internal Revenue Service. Allows a tax deduction of fees paid before July 1, 1988, for such calculations.…