Ezel / IRS Rulings / 202125010
Chief Counsel Advice 202125010 Released June 25, 2021 Advice

Trial-based Title 26 restitution was a Westbrooks case

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This page covers one taxpayer's ruling from 2021, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

The defendant was convicted only of Title 26 offenses after a trial and had no plea agreement authorizing restitution. The IRS advised that the matter was therefore a Westbrooks case, meaning the restitution was treated under the limitation applicable to supervised-release conditions rather than independently ordered tax restitution.

Ruling snapshot

  • Question: Did restitution following trial convictions only for Title 26 crimes fall under Westbrooks?
  • Outcome: Advice given: yes.
  • Key authorities: IRC § 6201(a)(4); Westbrooks restitution analysis

Full text (IRS public release)

ID: CCA_2020021414524444
UILC: 6201.01-06

Number: 202125010
Release Date: 6/25/2021
From:
Sent: Friday, February 14, 2020 2:52:44 PM
To:
Cc:
Bcc:
Subject: RE: Waiting on Counsel- 02122020 Cincinnati FO ------------------ CI Closing Package

------------, in my view this is a Westbrooks case. The defendant was only convicted of
Title 26 crimes after trial (i.e., there was no plea agreement). Please call if you’d like to
discuss further.

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