For the relief of the estate of Woodrow Charles Herman.

Relieves the estate of a named individual of liability for unpaid Federal income taxes and for any unpaid fines and penalties assessed against him or his estate for such nonpayment.

Authorizes and directs the Secretary of the Treasury to pay to a certain foundation an amount equal to the aggregate of any amounts paid by such individual or his estate to, or withheld from sums otherwise due him or his estate by, the United States with regard to such liability.