Assessment of Criminal Restitution

ID:
UILC:
CCA_2020060914420344
6201.01-06
Number: 202141011
Release Date: 10/15/2021
From: ---
Sent: Tuesday, June 9, 2020 2:42:03 PM
To: ---
Cc: ---
Bcc:
Subject: RE: Westbrooks
Because there is no plea agreement in this case, then to the extent the defendant was sentenced to pay restitution for a tax-related Title 18 crime, the IRS can assess that restitution at any time. The balance of the restitution, for which there is no Title 18 offense but only Title 26 offenses, is subject to the Westbrooks limitations and can only be assessed and collected during the period of supervised release.
Here, the defendant was sentenced to pay restitution in part for a tax-related Title 18 crime, namely ------, as well as a number of other Title 26 crimes which related to other tax liabilities. Only the portion of the restitution attributable to ------ tax (count -- of the superseding indictment) is not subject to the Westbrooks limitation on assessment and collection. The ------liabilities are subject to the Westbrooks limitation.
Please feel free to call if you have further questions about this. We did discuss this case with P&A and with DOJ.