Restitution is assessable because the Title 18 counts embrace the single Title 26 count and it was not imposed solely as a condition of supervised release (not a Westbrooks case)

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 conduct covered by the Title 18 offense counts embraces all the conduct alleged in the single Title 26 count, and by its terms the judgment does not impose restitution solely as a condition of probation or 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_2020061512025044
UILC: 6201.01-06

Number: 202141010
Release Date: 10/15/2021
From: ----------------------
Sent: Monday, June 15, 2020 12:02:51 PM
To: -------------------------------------
Cc: ----------------
Bcc:
Subject: RE: Westbrooks type-------

This is not a Westbrooks case. The conduct covered by counts ------ of the -----------------
---------------- indictment, all of which are Title 18 offenses, embraces all of the conduct
alleged in count --, the only Title 26 count. By its terms, the judgment does not impose
restitution solely as a condition of probation or supervised release.

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