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Restitution Plea LanguageOptional Paragraphs
Possible additional paragraph relating to state and local taxes, where
Defendant further agrees to pay all state and local taxes due and owing for the years ________ through __________. Defendant agrees that payment in full of these state and local taxes will be made by ______________ [Date].
Alternative paragraphs where the defendant has expressed an interest in filing correct returns:
NB: When a defendant agrees to file correct returns, other conforming changes may be required to the remainder of the proposed language.
Optional paragraph where payment in full cannot be made immediately:
¶. ||If full payment cannot be made immediately, defendant agrees to
make a complete and accurate financial disclosure to the IRS on
forms prescribed by the IRS (including, but not limited to, IRS
Form 433-A and Form 433-B, as appropriate). Defendant also agrees
to provide the above-described information to the probation
Optional paragraph where defendant has not provided all required documentation
prior to sentencing:
¶. ||Defendant agrees to provide to the Federal government, including
representatives of the IRS, prior to sentencing, any and all
requested documents and information necessary to determine or
verify the restitution amount reflected in this agreement.
Alternate tax calculation paragraph for more complicated criminal tax
3. The total amount of restitution consists of the following:
|Entity or Taxpayer||Tax Year(s) or Period(s)||Amount of Tax Due||Amount of Interest Due Under the Internal Revenue Code Through _____*|
*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.|
Also: if applicable, set out details concerning any joint and several liability.