20.	Restitution Plea Language—Optional Paragraphs
Possible additional paragraph relating to state and local taxes, where appropriate: 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: A. Prior to sentencing, defendant will file with the IRS Special Agent assigned to this investigation true and correct [ describe type, personal, corporate, etc. ] returns for the year(s) or period(s) ________ through _____________. Defendant agrees to provide the IRS, upon request, information regarding the years covered by the returns. Defendant further agrees to pay any additional amounts determined to be owing with respect to these returns because of any errors. B. Defendant agrees not to file any claim for refund of taxes, penalties, or interest for amounts reported on the return(s) filed incident to this agreement. 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 office.
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 cases: 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 _____*
	Total:

*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. [added September 2006] [cited in USAM 6-4.370; Tax Resource Manual 18]