|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.