Plea Deal Restitution Immediately Assessable
OCT. 9, 2020
ECC 202118018
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-18906
- Tax Analysts Electronic Citation2021 TNTF 89-41
Citations: ECC 202118018
UILC: 6201.01-06
Release Date: 5/7/2021
ID: CCA_2020100914392144
From: * * *
Sent: Friday, October 9, 2020 2:39:21 PM
To: * * *
Cc: * * *
Bcc:
Subject: RE: potential Westbrooks-* * *
This is not a Westbrooks case because restitution was imposed as an independent part of the sentence pursuant to a plea agreement. However, the government is only one of the victims of the crime in count * * *. Where there are victims other than the government, the government is only paid after the other victims have been paid. Accordingly, the government cannot collect on the restitution-based assessment until the non-government victims have been paid.
Please call if you have further questions on this matter.
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-18906
- Tax Analysts Electronic Citation2021 TNTF 89-41