IRS restitution collection limited to supervised release

Plain-English summary

The district court had authority to impose restitution independently but did not do so. The judgment placed restitution only among the conditions of supervised release, not in the part describing the rest of the sentence. The Department of Justice confirmed that this was also the government's understanding. Chief Counsel therefore advised, for the reasons in PMTA 2018-19, that the IRS could assess and collect the restitution only during the supervised-release period.

Ruling snapshot

• Question: How long could the IRS assess and collect restitution imposed only as a condition of supervised release?
• Outcome: Advice given: only during the supervised-release period.
• Key authorities: PMTA 2018-19; the criminal judgment; UILC 6201.01-06

Full text (IRS public release)

ID: CCA_2020111810055044
UILC: 6201.01-06

Number: 202118015
Release Date: 5/7/2021
From: ----------------------
Sent: Wednesday, November 18, 2020 10:05:50 AM
To: -----------------------
Cc: ----------------------------------------------------
Bcc:
Subject: RE: Request for counsel review for Westbrooks---------

The IRS is obliged only to assess and collect restitution during the period of supervised
release. This is technically not a Westbrooks case because the district court had
authority to impose restitution independently. However, the district court did not do so in
this case. The judgment describes the restitution imposed solely as a condition of
supervised release and not under the portion that describes the rest of the sentence.
We also confirmed from the Department of Justice that the government’s understanding
was that restitution was imposed solely as a condition of supervised release.
Accordingly, for the reasons stated in PMTA 2018-19, the IRS is obliged to only assess
and collect restitution during the period of supervised release.

Please call if you have further questions about this matter.