Ezel / IRS Rulings / 202125014

Restitution above the plea amount was a supervised-release condition

Number
202125014
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Assessment of Criminal Restitution
Topics
Procedure, penalties, and administration
Code sections
§ 6201
Ruling dated
February 27, 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 restitution ordered by the court exceeded the amount stated in the plea agreement. The IRS advised that the restitution therefore could only have been imposed as a condition of supervised release under the Westbrooks analysis, rather than as independently assessable restitution.

Ruling snapshot

  • Question: How should restitution exceeding the plea-agreement amount be classified?
  • Outcome: Advice given: it was a condition of supervised release.
  • Key authorities: IRC § 6201(a)(4); Westbrooks restitution analysis

Full text (IRS public release)

ID: CCA_2020022711350644
UILC: 6201.01-06

Number: 202125014
Release Date: 6/25/2021
From:
Sent: Thursday, February 27, 2020 11:35:06 AM
To:
Cc:
Bcc:
Subject: RE: Possible Westbrooks case------

This is a Westbrooks case. The amount of restitution ordered exceeds the amount
shown in the plea agreement, so this can only have been ordered only as a condition of
supervised release. Please call if you have any further questions on this matter.

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