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

Number

202141016

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Assessment authority; criminal restitution

Topics

Procedure, penalties, and administration

Code sections

§ 6201

Ruling dated

February 1, 2021

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 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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