Restitution is subject to the Westbrooks limitation because the court of appeals' mandate says it is due only during the period of supervised release

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 when restitution is imposed only as a condition of supervised release it can be assessed and collected only during that period (the "Westbrooks" limitation). This short Chief Counsel email advises that the restitution order here, as modified by the court of appeals' mandate, is subject to the Westbrooks limitations. The mandate expressly states that restitution is due only during the period of supervised release, so (for the reasons in PMTA 2018-19) restitution may be assessed and collected only during that period.

Ruling snapshot

• Question: Is the ordered restitution subject to the Westbrooks limitation?
• Outcome: Advice given (yes; assessable and collectible only during the supervised-release period)
• Key authorities: IRC § 6201(a)(4); United States v. Westbrooks; PMTA 2018-19

Full text (IRS public release)

ID: CCA_2021020112553144
UILC: 6201.01-06

Number: 202141016
Release Date: 10/15/2021
From: ----------------------
Sent: Monday, February 1, 2021 12:55:31 PM
To: -------------
Cc: ------------------------------------------------------------------------------------
Bcc:
Subject: RE: Westbrooks type of case - -------

The restitution order, as modified by the mandate of the court of appeals, is subject to
the Westbrooks limitations on assessment and collection. The court of appeals
expressly states in the mandate that restitution is due only during the period of
supervised release. Accordingly, and for the reasons stated more fully in PMTA 2018-
19, restitution may only be assessed and collected during that period.

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