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Ezel / IRS Rulings / 202141008
Chief Counsel Advice 202141008 Released October 15, 2021 Advice

Restitution is assessable because it was ordered under a Title 26 plea agreement (not a Westbrooks case)

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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

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 the restitution was ordered as an independent part of the sentence rather than solely as a condition of supervised release (the question these advisories call a "Westbrooks" case). This short Chief Counsel email advises that a particular case is not a Westbrooks case: the defendant pleaded guilty to a Title 26 crime under a plea agreement, and restitution was ordered under that plea agreement. 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_2020051114130344
UILC: 6201.01-06

Number: 202141008
Release Date: 10/15/2021
From: ----------------------
Sent: Monday, May 11, 2020 2:13:03 PM
To: -----------------------
Cc: --------------------
Bcc:
Subject: RE: Counsel opinion - --------

This is not a Westbrooks case. The defendant pleaded guilty to a Title 26 crime under a
plea agreement, and restitution was ordered under the plea agreement. Please call if
you have any further questions about this matter.

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