H. R. 5552 

One Hundred Eleventh Congress 

of the 

United States of America 

AT THE SECOND SESSION 

Begun and held at the City of Washington on Tuesday, 

the fifth day of January, two thousand and ten 

An Act 

To amend the Internal Revenue Code of 1986 to require that the payment of 

the manufacturers’ excise tax on recreational equipment be paid quarterly and 

to provide for the assessment by the Secretary of the Treasury of certain criminal 

restitution. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE. 

This Act may be cited as the ‘‘Firearms Excise Tax Improvement 

Act of 2010’’. 

SEC. 2. TIME FOR PAYMENT OF MANUFACTURERS’ EXCISE TAX ON 

RECREATIONAL EQUIPMENT. 

(a) IN GENERAL.—Subsection (d) of section 6302 of the Internal 

Revenue Code of 1986 (relating to mode or time of collection) 

is amended to read as follows: 

‘‘(d) TIME FOR PAYMENT OF MANUFACTURERS’ EXCISE TAX ON

RECREATIONAL EQUIPMENT.—The taxes imposed by subchapter D 

of chapter 32 of this title (relating to taxes on recreational equipment) shall be due and payable on the date for filing the return 

for such taxes.’’. 

(b) EFFECTIVE DATE.—The amendment made by subsection (a) 

shall apply to articles sold by the manufacturer, producer, or 

importer after the date of the enactment of this Act. 

SEC. 3. ASSESSMENT OF CERTAIN CRIMINAL RESTITUTION. 

(a) IN GENERAL.—Subsection (a) of section 6201 of the Internal 

Revenue Code of 1986 is amended by adding at the end the following 

new paragraph: 

‘‘(4) CERTAIN ORDERS OF CRIMINAL RESTITUTION.— ‘‘(A) IN GENERAL.—The Secretary shall assess and collect the amount of restitution under an order pursuant 

to section 3556 of title 18, United States Code, for failure 

to pay any tax imposed under this title in the same manner 

as if such amount were such tax. 

‘‘(B) TIME OF ASSESSMENT.—An assessment of an 

amount of restitution under an order described in subparagraph (A) shall not be made before all appeals of such 

order are concluded and the right to make all such appeals 

has expired. 

‘‘(C) RESTRICTION ON CHALLENGE OF ASSESSMENT.—The 

amount of such restitution may not be challenged by the 

person against whom assessed on the basis of the existence 

or amount of the underlying tax liability in any proceeding 
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authorized under this title (including in any suit or proceeding in court permitted under section 7422).’’. 

(b) EXCEPTION FROM CERTAIN RESTRICTIONS ON ASSESSMENT

AND COLLECTION.— 

(1) NO PETITION TO TAX COURT, NO RESTRICTION ON FURTHER

DEFICIENCY LETTERS, ETC.—Subsection (b) of section 6213 of 

such Code is amended by adding at the end the following 

new paragraph: 

‘‘(5) CERTAIN ORDERS OF CRIMINAL RESTITUTION.—If the 

taxpayer is notified that an assessment has been or will be 

made pursuant to section 6201(a)(4)— 

‘‘(A) such notice shall not be considered as a notice 

of deficiency for the purposes of subsection (a) (prohibiting 

assessment and collection until notice of the deficiency 

has been mailed), section 6212(c)(1) (restricting further 

deficiency letters), or section 6512(a) (prohibiting credits 

or refunds after petition to the Tax Court), and 

‘‘(B) subsection (a) shall not apply with respect to the 

amount of such assessment.’’. 

(2) TIME LIMITATIONS ON ASSESSMENT AND COLLECTION.— 

Subsection (c) of section 6501 of such Code is amended by 

adding at the end the following new paragraph: 

‘‘(11) CERTAIN ORDERS OF CRIMINAL RESTITUTION.—In the 

case of any amount described in section 6201(a)(4), such amount 

may be assessed, or a proceeding in court for the collection 

of such amount may be begun without assessment, at any 

time.’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to restitution ordered after the date of the enactment 

of this Act. 

SEC. 4. BUDGETARY PROVISIONS. 

(a) TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.— 

The percentage under paragraph (2) of section 561 of the Hiring 

Incentives to Restore Employment Act in effect on the date of 

the enactment of this Act is increased by 0.25 percentage points. 

(b) PAYGO COMPLIANCE.—The budgetary effects of this Act, 

for the purpose of complying with the Statutory Pay-As-You-Go 

Act of 2010, shall be determined by reference to the latest statement 

titled ‘‘Budgetary Effects of PAYGO Legislation’’ for this Act, submitted for printing in the Congressional Record by the Chairman 
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of the House Budget Committee, provided that such statement 

has been submitted prior to the vote on passage. 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate.