This is a Westbrooks case because the defendant was convicted solely of Title 26 crimes, so the restitution is not assessable

Plain-English summary

Under section 6201(a)(4), the IRS can assess court-ordered criminal restitution for unpaid tax as if it were a tax, but only when the restitution qualifies (the "Westbrooks" question). This short Chief Counsel email advises that a particular case is a Westbrooks case, meaning the restitution here does not qualify. The defendant was convicted solely of Title 26 crimes after pleading not guilty. The email adds that a reference to the Mandatory Victims Restitution Act in the redacted material is dicta: it had no bearing on the outcome and does not reflect a determination that the case was outside Westbrooks.

Ruling snapshot

• Question: Is the ordered restitution assessable by the IRS, or is this a "Westbrooks" case?
• Outcome: Advice given (this is a Westbrooks case; restitution not assessable)
• Key authorities: IRC § 6201(a)(4); United States v. Westbrooks; the Mandatory Victims Restitution Act

Full text (IRS public release)

ID: CCA_2021052507000944
UILC: 6201.01-06

Number: 202142013
Release Date: 10/22/2021
From: ----------------------
Sent: Tuesday, May 25, 2021 07:00:09
To: -------------
Cc: -------------------------------------------------------
Bcc:
Subject: RE: Form 4442

This is a Westbrooks case – the defendant was convicted solely of Title 26 crimes after
pleading not guilty. The reference to the MVRA in --------------------------------------------------
-------------- is dicta – it had no bearing on the outcome of the case, and does not reflect
a determination that the case was not subject to Westbrooks.

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