Material Treasury/IRS collection and enforcement of deferred red-dyed diesel excise tax

Assume that by 2027-03-31, after the temporary red-dyed diesel highway-use waiver, the U.S. Treasury Department or IRS materially requires collection, reconciliation, reporting, or enforcement of the federal diesel excise tax that had been deferred for tax-exempt red-dyed diesel used in highway vehicles. The reported waiver allowed broader on-road use through year-end and deferred the 24-cent-per-gallon federal diesel tax until Dec. 31 without interest or penalties; this scenario requires a subsequent operational tax-administration step such as payment guidance, distributor or retailer reconciliation requirements, user reporting obligations, audit programs, assessment notices, or enforcement actions covering a nontrivial share of waiver-period gallons. Exact affected gallons, taxpayer categories, and administrative mechanics should be taken from the final Treasury/IRS action if available, rather than assumed.