How rare are primetime television variety shows? You practically need a presidential proclamation to get one on the air. Kelsey Grammer hosts “An American Celebration at Ford’s Theatre” (8 p.m., ABC), featuring a cast of singers, actors and one magician performing before President Bush, first lady Laura Bush, Vice President Dick Cheney and his wife, Lynne. Key members of Congress, including Sens. Tom Daschle, D-S.D., and Trent Lott, R-Miss., are also in attendance.

Only one hour in duration, the “Ford’s Theatre” special includes a witty introduction by Grammer and a speedy parade of performances by Stevie Wonder, Gospel singer Yolanda Adams, pop star Mandy Moore, country trio SheDaisy, New York policeman-tenor Daniel Rodriguez, Broadway star Kristin Chenoweth and magician David Copperfield.

Pundits looking for political messages in tonight’s festivities may note that Copperfield enlists Sen. Daschle, a possible 2004 Presidential candidate, to participate in his illusion. With Daschle’s help, Copperfield makes a white duck appear and disappear. We can expect Rush Limbaugh to spend three hours dissecting this magic act on his Monday radio show. The effervescent Chenoweth shows off her multi-octave range with a number about a Broadway singer, a jazz artist and an Opera wannabe sharing the same apartment building.

Stevie Wonder performs his old hit “Superstition,” and invites the crowd to let loose. The sight of the rhythmically-challenged audience of politicians and corporate big shots makes for some unintentional hilarity.

 “Daily Show” contributor Lewis Black turns his ire on the IRS on “Lewis Black: Taxed Beyond Belief” (9 p.m., Comedy Central). Black begins his special with a lecture at St. John’s University in New York about our complicated tax system. “Why,” he wonders, “does a two-page form come with 123 pages of instructions, which appear to be in English?” Black later interviews former Sen. Bob Dole, who admits to having been audited by the IRS. Sen. John McCain, R-Ariz., offers the suggestion to “avoid your taxes at all costs!” Later Black asks talk show host Larry King if being married five times affords him five tax deductions.

 “Are you feeling lucky?” Robert Urich hosts a documentary tribute to Clint Eastwood’s most indelible screen image on “Dirty Harry: The Original” (8 p.m., Encore). The actor turned director appeared in five movies as Harry Callahan, the rogue San Francisco cop who meted out justice with his .44 Magnum. Interviews include Arnold Schwarzenegger, Hal Holbrook, Tyne Daly and Andrew Robinson. Followed by “The Dead Pool” (9 p.m.) and “Coogan’s Bluff” (10:35 p.m.).

Tonight’s other highlights

 “American Fighter Pilot” has been placed on hiatus by CBS. Tonight, a repeat of “JAG” (7 p.m. CBS) will air in its place.

 Owen challenges Syd to a water pistol duel on “Providence” (7 p.m., NBC).

 Sean Connery and Laurence Fishburne star in the 1995 drama “Just Cause” (7 p.m., UPN).

 An average guy (Matthew McConaughey) becomes a star when his daily life becomes video fodder in the 1999 media satire “Edtv” (7 p.m., TNT). Directed by Ron Howard.