Restitution Order Subject to Limitation in Westbrooks
FEB. 1, 2021
ECC 202141016
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-39376
- Tax Analysts Electronic Citation2021 TNTF 199-50
Citations: ECC 202141016
UILC: 6201.01-06
Release Date: 10/15/2021
ID: CCA_2021020112553144
From: * * *
Sent: Monday, February 1, 2021 12:55:31 PM
To: * * *
Cc: * * *
Bcc:
Subject: RE: Westbrooks type of case — * * *
The restitution order, as modified by the mandate of the court of appeals, is subject to the Westbrooks limitations on assessment and collection. The court of appeals expressly states in the mandate that restitution is due only during the period of supervised release. Accordingly, and for the reasons stated more fully in PMTA 2018-19, restitution may only be assessed and collected during that period.
Please call if you have any further questions regarding this matter.
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-39376
- Tax Analysts Electronic Citation2021 TNTF 199-50