Restitution is assessable because, despite some ambiguity, it was listed under Criminal Monetary Penalties and intended as an independent part of the sentence (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 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. Restitution is listed on the Criminal Monetary Penalties page of the judgment and matches the amount in the plea agreement. Although the judgment is somewhat ambiguous, taking all the circumstances into account the office concludes the intent was to impose restitution as an independent part of the sentence, which was within the court's authority. 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_2021021815233844
UILC: 6201.01-06

Number: 202141018
Release Date: 10/15/2021
From: ----------------------
Sent: Thursday, February 18, 2021 15:23:38
To: -------------
Cc: -------------------------------------------------------------- Bcc: Subject: RE: Westbrooks determination - -------

This is not a Westbrooks case. Restitution is listed on the Criminal Monetary Penalties page of the judgment, and it agrees with the amount shown in the plea agreement. While there is some ambiguity in the judgment, taking into account all of the circumstances of the case, we think the intent is that restitution was imposed as an independent part of the sentence, and it was within the court’s authority to do so.

We discussed this with P&A and with DOJ. Please call if you have further questions about this matter.