Restitution is assessable because the sentencing transcript shows it was imposed independently, but the government must wait until non-government victims are paid

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 it was imposed 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 this is not a Westbrooks case: after reviewing the sentencing transcript, which controls over the written judgment, restitution was imposed independently, so the Westbrooks restrictions do not apply. It cautions, however, that because there are non-government victims the defendant must pay, the government cannot collect its own restitution until those victims have been paid.

Ruling snapshot

• Question: Is the ordered restitution assessable, or is this a "Westbrooks" case?
• Outcome: Advice given (not a Westbrooks case; assessable, but government collection is subordinate to non-government victims)
• Key authorities: IRC § 6201(a)(4); United States v. Westbrooks

Full text (IRS public release)

ID: CCA_2020072711542244
UILC: 6201.01-06

Number: 202141013
Release Date: 10/15/2021
From: ----------------------
Sent: Monday, July 27, 2020 11:54:22 AM
To: -----------------------
Cc: -----------------------------------------------------------------
Bcc:
Subject: RE: potential Westbrooks--------

This is not a Westbrooks case. After reviewing the sentencing transcript, which controls
in preference to any language in the written judgment, restitution in this case was
imposed independently and not as a condition of supervised release. Therefore, the
Westbrooks restrictions on assessment and collection do not apply.

Please note that, because there are non-government victims for whose benefit the
defendant has been ordered to pay restitution, the government cannot collect its
restitution until the non-government victims have been paid.

Please call if you have any additional questions about this matter.