Ezel / IRS Rulings / 202125012
Chief Counsel Advice 202125012 Released June 25, 2021 Advice

Title 18 plea restitution was not 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 pleaded guilty to two Title 18 counts, and the plea agreement authorized restitution in the exact amount the court ordered. The IRS advised that the restitution therefore did not fall under the Westbrooks rule for restitution imposed only as a supervised-release condition.

Ruling snapshot

  • Question: Did the court-ordered restitution fall under the Westbrooks limitation?
  • Outcome: Advice given: no, the plea agreement supported the ordered restitution.
  • Key authorities: IRC § 6201(a)(4); Title 18 restitution; Westbrooks restitution analysis

Full text (IRS public release)

ID: CCA_2020022416235144
UILC: 6201.01-06

Number: 202125012
Release Date: 6/25/2021
From:
Sent: Monday, February 24, 2020 4:23:51 PM
To:
Cc:
Bcc:
Subject: RE: potential Westbrooks

This is not a Westbrooks case. The defendant pleaded guilty to two Title 18 counts and
there’s a plea agreement providing for restitution in the amount ordered. Please call if
you have any further questions on this matter.

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