Trial-based Title 26 restitution was a Westbrooks case
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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
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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