Ezel / IRS Rulings / 202125011

Restitution matched the plea agreement

Number
202125011
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Assessment of Criminal Restitution
Topics
Procedure, penalties, and administration
Code sections
§ 6201
Ruling dated
February 19, 2020
Publicly released
June 25, 2021
Source
View Official PDF

Apply this to your situation

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.

Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, 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

A plea agreement authorized restitution, and the court ordered the same amount stated in that agreement. The IRS advised that the case therefore did not fall under the Westbrooks rule for restitution imposed only as a supervised-release condition.

Ruling snapshot

  • Question: Did restitution equal to the plea-agreement amount fall under the Westbrooks limitation?
  • Outcome: Advice given: no, the plea agreement supported the order.
  • Key authorities: IRC § 6201(a)(4); Westbrooks restitution analysis

Full text (IRS public release)

ID: CCA_2020021910060444
UILC: 6201.01-06

Number: 202125011
Release Date: 6/25/2021
From:
Sent: Wednesday, February 19, 2020 10:06:04 AM
To:
Cc:
Bcc:
Subject: RE: Possible Westbrooks Case-------

This is not a Westbrooks case. There’s a plea agreement and restitution is ordered in
an amount equal to the amount shown in the plea agreement. Please call if you have
further questions.

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