Code Section 6213
| Code Section | Effective Date | Name of Act | Name of Provision | 10yr Revenue Estimate ($millions) |
|---|---|---|---|---|
| 6213 | 8/16/2010 | Firearms Excise Tax Improvement Act of 2010 | Allow Assessment of Criminal Restitution as Tax | 9 |
Allow Assessment of Criminal Restitution as Tax
Explanation of Provision
The provision allows the IRS and Treasury Department to immediately assess, without issuing a statutory notice of deficiency, and collect as a tax debt court-ordered restitution. The taxpayer may not collaterally attack the amount of restitution ordered by the court, but retains the ability to challenge the method of collection.
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