Ezel / IRS Rulings / 202141015
Chief Counsel Advice 202141015 Released October 15, 2021 Advice

The restitution for the Title 26 (section 7206(1)) counts is subject to Westbrooks, but the larger amount for the 18 U.S.C. 287 counts is not

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Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, 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 restitution ordered solely for Title 26 offenses is limited to the supervised-release period (the "Westbrooks" limitation). This short Chief Counsel email agrees with a split conclusion. The smaller amount, attributable to the Title 26 section 7206(1) counts, is subject to Westbrooks; the larger amount, attributable to the 18 U.S.C. § 287 (false claims) counts, is not. The conduct supporting each amount does not overlap, and the court treated them separately in the judgment: the Title 26 counts as a condition of supervised release and the Title 18 counts as ordered separately.

Ruling snapshot

  • Question: Which portions of the ordered restitution are subject to the Westbrooks limitation?
  • Outcome: Advice given (Title 26 section 7206(1) portion limited; the larger 18 U.S.C. § 287 portion assessable without the limitation)
  • Key authorities: IRC § 6201(a)(4); IRC § 7206(1); 18 U.S.C. § 287; United States v. Westbrooks

Full text (IRS public release)

ID: CCA_2020080314432844
UILC: 6201.01-06

Number: 202141015
Release Date: 10/15/2021
From: ----------------------
Sent: Monday, August 3, 2020 2:43:28 PM
To: -----------------------
Cc: ----------------
Bcc:
Subject: RE: Westbrooks applicability-------

I agree with the conclusion that the smaller amount, which is attributed to the 7206(1)
counts, is subject to Westbrooks, and the larger amount, which is attributed to the 18
USC 287 counts, is not. The conduct alleged and proven to support each of those
amounts does not overlap, so the one does not include the other. The court treated
them separately in the judgment, covering the Title 26 counts as a condition of
supervised release and the Title 18 counts as ordered separately, and so too should
we.

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