Restitution is assessable because it was ordered for a Title 26 crime under a plea agreement and extends beyond supervised release (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 the restitution was ordered 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 a particular case is not a Westbrooks case: the defendant was ordered to pay restitution for a Title 26 crime in connection with a plea agreement, and the obligation to pay extends beyond the period of supervised release. 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_2020052813411144
UILC: 6201.01-06

Number: 202141009
Release Date: 10/15/2021
From: ----------------------
Sent: Thursday, May 28, 2020 1:41:11 PM
To: -------------------------------------
Cc: --------------------------------------
Bcc:
Subject: RE: Potential Westbrooks-------

This is not a Westbrooks case. The defendant was ordered to pay restitution for a Title
26 crime in connection with the terms of a plea agreement. The obligation to pay
restitution extends beyond the period of supervised release. Please call if you have
further questions on this matter.