Restitution is assessable because it was ordered for a Title 26 crime under a plea agreement and extends beyond supervised release (not a Westbrooks case)

Number

202141009

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Assessment authority; criminal restitution

Topics

Procedure, penalties, and administration

Code sections

§ 6201

Ruling dated

May 28, 2020

Publicly released

October 15, 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

Under section 6201(a)(4), the IRS can assess court-ordered criminal restitution for a Title 26 tax as if it were a tax, but only when the restitution was ordered as an independent part of the sentence rather than solely as a condition of supervised release (the "Westbrooks" question). This short Chief Counsel email advises that a particular case is not a Westbrooks case: the defendant was ordered to pay restitution for a Title 26 crime in connection with a plea agreement, and the obligation to pay extends beyond the period of supervised release. So the restitution is assessable.

Ruling snapshot

Question: Is the ordered restitution assessable, or is this a "Westbrooks" case?
Outcome: Advice given (not a Westbrooks case; restitution assessable)
Key authorities: IRC § 6201(a)(4); United States v. Westbrooks

Full text (IRS public release)

ID: CCA_2020052813411144
UILC: 6201.01-06

Number: 202141009
Release Date: 10/15/2021
From: ----------------------
Sent: Thursday, May 28, 2020 1:41:11 PM
To: -------------------------------------
Cc: --------------------------------------
Bcc:
Subject: RE: Potential Westbrooks-------

This is not a Westbrooks case. The defendant was ordered to pay restitution for a Title
26 crime in connection with the terms of a plea agreement. The obligation to pay
restitution extends beyond the period of supervised release. Please call if you have
further questions on this matter.

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