*This interest figure has been calculated by the IRS, under 26 U.S.C. 6601
and/or 6621, as of the anticipated date of sentencing. This interest figure
does not include any interest that may accrue under 18 U.S.C. 3612.|
PROVISIONS REGARDING PAYMENT
Defendant agrees to pay restitution by making an immediate payment in full
on or before the date set for sentencing.
- If the Court orders the defendant to pay restitution to the IRS for the
failure to pay tax, either directly as part of the sentence or as a
condition of supervised release, the IRS will use the restitution order as
the basis for a civil assessment. See 26 U.S.C. § 6201(a)(4). The
defendant does not have the right to challenge the amount of this
assessment. See 26 U.S.C. § 6201(a)(4)(C). Neither the
existence of a restitution payment schedule nor the defendant's timely
payment of restitution according to that schedule will preclude the IRS from
administrative collection of the restitution-based assessment, including
levy and distraint under 26 U.S.C. § 6331.
- Defendant agrees that [ he/she ] will sign any IRS forms
deemed necessary by the IRS to enable the IRS to make an immediate
assessment of that portion of the tax and interest that
[ he/she ] agrees to pay as restitution (see
paragraph(s) ________). Defendant also agrees to sign IRS Form 8821,
"Tax Information Authorization."
- Defendant agrees not to file any claim for refund of taxes or interest
represented by any amount of restitution paid pursuant to this
- Defendant agrees that [ he/she ] is liable for the fraud
penalty under 26 U.S.C. 6663 or 6651(f) on the amount to be credited to
tax set forth in paragraph [ 3 ]. Defendant agrees to
the immediate assessment of the fraud penalty on the amount to be
credited to tax set forth in paragraph [ 3 ] and agrees
that, in order to enable the IRS to make an immediate assessment of the
fraud penalty, the IRS form [ he/she ] agreed to sign in
paragraph [ 5 ] will include the appropriate amount of
the fraud penalty. Defendant agrees not to challenge or dispute any
fraud penalties on the amount to be credited to tax set forth in
paragraph [ 3 ]. [ 6/]
- The parties understand that defendant will receive proper credit,
consistent with paragraph [ 3 ] above, for the
payments made pursuant to this agreement. Except as set forth in the
previous sentence, nothing in this agreement shall limit the IRS in its
lawful examination, determination, assessment, or collection of any
taxes, penalties or interest due from the defendant for the time
period(s) covered by this agreement or any other time period.
- Defendant agrees that this agreement, or any judgment, order, release,
or satisfaction issued in connection with this agreement, will not
satisfy, settle, or compromise the defendant's obligation to pay the
balance of any remaining civil liabilities, including tax, additional
tax, additions to tax, interest, and penalties, owed to the IRS for the
time period(s) covered by this agreement or any other time period.
- Defendant understands that [ he/she ] is not
entitled to credit with the IRS for any payment sent to an incorrect
address or accompanied by incomplete or inaccurate information, unless
and until any payment is actually received by the Internal Revenue
Service and identified by it as pertaining to
[ his/her ] particular liability.
- The contact information for the Special Agent assigned to this case is
- Defendant agrees that, unless the Director of the Administrative Office
of the United States Courts directs [ him/her ]
otherwise, all payments made pursuant to the court's restitution order
are to be sent only to the Clerk of the Court at the following
[ insert appropriate address here ]
- With each payment to the Clerk of the Court made pursuant to the
District Court's restitution order, defendant will provide the
Defendant agrees to include a request that the Clerk of the Court send
the information, along with defendant's payments, to the appropriate
office of the Internal Revenue Service.
- Defendant's name and Social Security number;
- The District Court docket number assigned to this case;
- Tax year(s) or period(s) for which restitution has been ordered;
- A statement that the payment is being submitted pursuant to
the District Court's restitution order.
- Defendant also agrees to send a notice of any payments made pursuant to
this agreement, including the information listed in the previous
paragraph, to the IRS at the following address:
IRS - RACS
Attn: Mail Stop 6261, Restitution
333 W. Pershing Ave.
Kansas City, MO 64108
1/ Insert 18 U.S.C. 3663(a)(3) or 3663A (Mandatory Restitution), as
2/ Please ensure that the fact that the court may order the defendant to pay
restitution is included in paragraph setting out defendant's awareness of
3/ This language is for use in a typical criminal
tax case, where the defendant agrees to make restitution for his own
personal past due income taxes. If taxes other than income taxes are
involved, if other taxpayers or entities are involved, or if the restitution
order is joint and several, additional information may be required, and
different forms may need to be signed by the defendant.
4/ Please explain here (or refer to attached and
incorporated documents), in as much detail as possible, the years, periods,
and items for which the defendant has agreed to pay restitution.
5/ If payment is to be paid other than immediately
please, insert one of the following:
- making an immediate payment in full on or before _______.
- making payments as set forth in the payment schedule attached to this agreement. or
- as ordered by the court in any restitution order entered pursuant to
this plea agreement.
6/ If you are unsure about whether the fraud penalty
would apply to the defendant's conduct, consult with the IRS agent assigned
to your case.
[updated July 2011]
[cited in USAM 6-4.370;
Tax Resource Manual 18]