Criminal monetary penalty restitution is assessable

Plain-English summary

The criminal judgment listed restitution both as a criminal monetary penalty and as a condition of supervised release. Chief Counsel explained that restitution listed as a criminal monetary penalty is normally imposed independently as part of the sentence. The plea agreement also required the defendant to pay restitution. The advice therefore concludes that the restitution was assessable and was not subject to the Westbrooks limits on assessment and collection.

Ruling snapshot

• Question: Was the restitution assessable without the Westbrooks limitations?
• Outcome: Advice given: yes.
• Key authorities: The criminal judgment and plea agreement; UILC 6201.01-06

Full text (IRS public release)

ID: CCA_2020090314343344
UILC: 6201.01-06

Number: 202118012
Release Date: 5/7/2021
From: ----------------------
Sent: Thursday, September 3, 2020 2:34:33 PM
To: -----------------------
Cc: ------------------------------
Bcc:
Subject: RE: Westbrooks type case

The restitution in this case is assessable and is not subject to the Westbrooks limitations on assessment and collection. The judgment lists the restitution as a criminal monetary penalty as well as a condition of supervised release. Normally, where restitution is listed as a criminal monetary penalty, it is imposed as an independent part of the sentence. In addition, the plea agreement provides for the defendant to pay restitution.

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