§3664
98 cases·19 followed·4 distinguished·4 questioned·1 criticized·20 overruled·50 cited—19% support
Statute Text — 26 U.S.C. §3664
Statute text not available for this section.
98 Citing Cases
§ 3664(e), (o) (2006) (addressing disputes as to 8 [*8] amount of restitution and subsequent modification). “The proper time to challenge the amount of [her] criminal restitution liability would have been when [she] was sentenced.” See Carpenter, 152 T.C. at 220. That time is long past and, regardless, no challenge to restitution would properly li
§ 3664(o)) (ruling that, once a restitution order has become a final judgment, it cannot be modified absent enumerated statutory exceptions). Although petitioner might have offered to pay his RBA liability under an install- ment agreement, he made no such proposal. And he declined to submit Form 433–A or supply the financial information necessary t
Furthermore, any amount paid to the IRS as restitution for taxes owed must be deducted from any civil judgment the IRS obtains to collect the same tax deficiency. See United States v. Tucker, 217 F.3d 960, 962 (8th Cir. 2000); United States v. Helmsley, 941 F.2d 71, 102 (2d Cir. 1991). It follows that 14 [*14] entered judgment agains
3664(h) (2012). - 12 - "We begin our inquiry, as we must, by considering the plain and ordinary meaning ofthe text Congress enacted." Klein, 149 T.C. at __ (slip op. at 17) (citing Jimenez v. Quarterman, 555 U.S. 113, 118 (2009), and Rainero v. Archon Corp., 844 F.3d 832, 837 (9th Cir. 2016)). Section 6201(a)(4) authorizes assess- ment and co
3664 is a criminal penalty and, even ifcomputed by reference to civil tax liability, is not a final determination ofcivil tax liability. In re Jara, No. 14-80057-G3-13, 2015 WL 542408, at *3 (Bankr. S.D. Tex. 2015). A restitution order "is a lien in favor ofthe United States on all property and rights to property ofthe person fined as if the l
3664(j)(2) (2012). Furthermore, any amount paid to the IRS as - 12 - [*12] restitution for taxes owed must be deducted from any civil judgment the IRS obtains to collect the same tax deficiency. See United States v. Tucker, 217 F.3d 960, 962 (8th Cir. 2000). The implication is that a civiljudgment must be entered before the IRS reduces a taxp
More importantly, the District Court did not adjudicate the amounts of petitioners' civil tax liabilities for the years pending before this Court. Petitioners contend, however, that the doctrine of either res judicata or collateral estoppel would operate to bar retrial of or estop respondent with respect to the liabilities before t