Assessment of Criminal Restitution

ID:
UILC:
CCA_2020072214550544
6201.01-06
Number: 202141012
Release Date: 10/15/2021
From: ---
Sent: Wednesday, July 22, 2020 2:55:05 PM
To: ---
Cc: ---
Bcc:
Subject: RE: Potential Westbrooks case---
The entire amount of restitution ordered in this case with respect to --- is not subject to the Westbrooks limitations on assessment and collection. The defendant was convicted on two counts set forth in the indictment: Count -- was for conspiracy to commit tax fraud, and Count -- was for aiding and abetting the filing of a false return for ---, for --- in ---.
The conduct alleged in Count -- was that --- and others conspired, starting in --- and continuing up to the date of the indictment in ---, to defraud the United States “for the purpose of impeding, impairing, obstructing, and defeating the lawful functions of the IRS in the ascertainment, computation, assessment, and collection of the revenue, [including] . . . corporate income taxes.” The actions by which --- and the coconspirators were alleged to have carried out the conspiracy included:
• causing adjustments to be made to the books and records of --- to understate gross receipts (indictment paragraph ---), and
• preparing and filing, and causing to be prepared and filed, false and fraudulent returns for, among others, --- (indictment paragraph ---).
---, is one of ---. Thus Count -- includes all of the conduct alleged in Count --: Count -- includes causing --- to understate gross income and file false returns, and Count -- was for causing --- to file a false return by understating gross income. So all of the restitution imposed in the judgment was for conduct covered by the Title 18 count (Count --). It is, therefore, not subject to the Westbrooks limitations.
Please call if you have further questions about this matter.