Restitution Order Not Subject to Westbrooks Limitation
ECC 202141013
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-39373
- Tax Analysts Electronic Citation2021 TNTF 199-49
UILC: 6201.01-06
Release Date: 10/15/2021
ID: CCA_2020072711542244
From: * * *
Sent: Monday, July 27, 2020 11:54:22 AM
To: * * *
Cc: * * *
Bcc:
Subject: RE: potential Westbrooks — * * *
This is not a Westbrooks case. After reviewing the sentencing transcript, which controls in preference to any language in the written judgment, restitution in this case was imposed independently and not as a condition of supervised release. Therefore, the Westbrooks restrictions on assessment and collection do not apply.
Please note that, because there are non-government victims for whose benefit the defendant has been ordered to pay restitution, the government cannot collect its restitution until the non-government victims have been paid.
Please call if you have any additional questions about this matter.
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-39373
- Tax Analysts Electronic Citation2021 TNTF 199-49