Restitution Order Not Subject to Westbrooks Limitation

This is not a Westbrooks case. The defendant was convicted on two counts: conspiracy to make false claims against the United States under Title 18, and aiding and assisting in preparing a false return under Title 26. The false return in question is listed as one of the overt acts in furtherance of the conspiracy. The conduct alleged for the Title 18 count thus embraces the conduct alleged for the Title 26 count. The fact that the payment of restitution is identified as a special condition of supervised release does not limit the collection of restitution to the period identified — it imposes a schedule under which the defendant is obliged to make payments during the period of imprisonment and supervised release, but does not expressly limit the government's ability to collect it to the period of imprisonment and supervised release.

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