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Ezel / IRS Rulings / 202125014
Chief Counsel Advice 202125014 Released June 25, 2021 Advice

Restitution above the plea amount was a supervised-release condition

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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 restitution ordered by the court exceeded the amount stated in the plea agreement. The IRS advised that the restitution therefore could only have been imposed as a condition of supervised release under the Westbrooks analysis, rather than as independently assessable restitution.

Ruling snapshot

  • Question: How should restitution exceeding the plea-agreement amount be classified?
  • Outcome: Advice given: it was a condition of supervised release.
  • Key authorities: IRC § 6201(a)(4); Westbrooks restitution analysis

Full text (IRS public release)

ID: CCA_2020022711350644
UILC: 6201.01-06

Number: 202125014
Release Date: 6/25/2021
From:
Sent: Thursday, February 27, 2020 11:35:06 AM
To:
Cc:
Bcc:
Subject: RE: Possible Westbrooks case------

This is a Westbrooks case. The amount of restitution ordered exceeds the amount
shown in the plea agreement, so this can only have been ordered only as a condition of
supervised release. Please call if you have any further questions on this matter.

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