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Ezel / IRS Rulings / 202125013
Chief Counsel Advice 202125013 Released June 25, 2021 Advice

Plea-agreement restitution was independently assessable

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This page covers one taxpayer's ruling from 2021, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

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

The court ordered restitution under the plea agreement and in the exact amount set by that agreement. The IRS advised that the case therefore did not fall under the Westbrooks rule for restitution imposed only as a supervised-release condition.

Ruling snapshot

  • Question: Did restitution matching and authorized by the plea agreement fall under the Westbrooks limitation?
  • Outcome: Advice given: no, it was plea-agreement restitution.
  • Key authorities: IRC § 6201(a)(4); Westbrooks restitution analysis

Full text (IRS public release)

ID: CCA_2020022615110244
UILC: 6201.01-06

Number: 202125013
Release Date: 6/25/2021
From:
Sent: Wednesday, February 26, 2020 3:11:02 PM
To:
Cc:

Bcc:
Subject: RE: CR Assessment case-------

This is not a Westbrooks case; restitution was ordered pursuant to the plea agreement,
and in the amount determined in the plea agreement. Please call if you have further
questions on this matter.

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