No tax restitution was available for assessment

Plain-English summary

A criminal plea agreement identified restitution payable to a nongovernment victim, and the judgment ordered exactly that amount. The court did not order restitution for the Title 26 count, despite language suggesting that a separate restitution order might follow. Because no restitution was ordered for the tax loss, the IRS advised that there was no amount assessable under Section 6201(a)(4).

Ruling snapshot

• Question: Did the judgment contain tax restitution that the IRS could assess?
• Outcome: Advice given: no assessable restitution existed.
• Key authorities: IRC § 6201(a)(4)

Full text (IRS public release)

ID: CCA_2020121007064844
UILC: 6201.01-06

Number: 202125016
Release Date: 6/25/2021
From: ----------------------
Sent: Thursday, December 10, 2020 7:06:48 AM
To: ------------------
Cc: --------------------------------------------------- Bcc: Subject: RE: Assessable Restitution Question

There is no assessable restitution in this judgment. The plea agreement shows the amount of restitution payable to the non-government victim was $-----------, and this is the exact amount determined by the court in the judgment. The court imposed no restitution for the Title 26 count. While the plea agreement suggests that there would be a separate restitution order, none was made. Because no restitution was ordered in connection with the tax loss, there is no amount of restitution for which an assessment can be made under section 6201(a)(4).

We consulted with Branch 4 of the Office of the Associate Chief Counsel, Procedure & Administration, and the Department of Justice in answering this question. Please call if you have further questions on this matter.