Enhanced Financial Recovery and Equitable Retirement Treatment Act of 2007 - Imposes surcharges for unpaid criminal monetary penalties and for unpaid balances on money judgments obtained by the United States.
Increases special assessments on persons convicted of certain criminal offenses against the United States.
Establishes in the Treasury the Department of Justice Enhanced Financial Recovery Fund to support Department of Justice debt collection activities.
Requires assistant U.S. attorneys to be treated in the same manner as federal law enforcement officers for purposes of federal employee retirement benefit provisions.