Ezel / IRS Rulings / 202125012

Title 18 plea restitution was not a Westbrooks case

Number
202125012
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Assessment of Criminal Restitution
Topics
Procedure, penalties, and administration
Code sections
§ 6201
Ruling dated
February 24, 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

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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