Tax Evasion; Sentencing; restitution

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Tax Evasion
Sentencing; restitution

In criminal tax cases, the court can only order restitution as a condition of probation or supervised release.

“For Title 26 offenses, a district court is only authorized to impose restitution as a condition of probation or as a condition of supervised release. Given that the government carefully explained the court’s authority, it seems likely that the court was aware that it could only impose restitution as a condition of supervised release. But because a degree of uncertainty remains, we remand for the limited purpose of allowing the district court to clarify the statutory basis for its order of restitution.

The district court does not have the authority to impose restitution pursuant to § 3663, nor does it have the authority to require immediate payment when imposing restitution as a condition of supervised release.

The district court does, however, have the authority to reimpose the same restitution order, provided that the court clarifies that it is imposing restitution pursuant to § 3583(d).”

Affirmed in part, and Vacated in part.

10-3296 U.S. v. Hassebrock

Appeal from the United States District Court for the Southern District of Illinois, Reagan, J., Flaum, J.

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