Mandatory restitution order makes Westbrooks inapplicable
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This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2021, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.
Plain-English summary
This brief Chief Counsel email addresses whether a criminal restitution case was subject to Westbrooks. The district judge's restitution order expressly stated that the defendant was subject to mandatory restitution under the Mandatory Victims Restitution Act. The advice therefore concludes that Westbrooks did not apply. The public release provides no additional facts or legal analysis.
Ruling snapshot
- Question: Was the restitution case subject to Westbrooks?
- Outcome: Advice given: no.
- Key authorities: The court's mandatory restitution order under the MVRA; UILC 6201.01-06
Full text (IRS public release)
ID: CCA_2020103013451744
UILC: 6201.01-06
Number: 202118020
Release Date: 5/7/2021
From: ----------------------
Sent: Friday, October 30, 2020 1:45:17 PM
To: -----------------------
Cc: --------------------------------------
Bcc:
Subject: RE: RBA Status Question - ------
This case is not subject to Westbrooks. In the restitution order (ECF #-----), the district
judge writes “----------------is subject to an order of mandatory restitution under the
MVRA.”
Please call if you have any further questions about this matter.
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