Restitution – A district court may not order restitution immediately after sentencing for Title 26 offenses but may impose restitution “as a condition of supervised release.
The defendant was convicted of various offenses including making and subscribing to false tax returns, tax evasion, and other tax offenses. The district court calculated a total loss amount based on his crimes of conviction and relevant conduct and ordered him to pay restitution beginning “immediately” after his sentencing.
On appeal, the Second Circuit held that the district court exceeded its authority by ordering restitution “to begin immediately” as part of the judgement, “since neither 18 U.S.C. § 3663(a) nor § 3663A permits restitution for Title 26 offenses. However, the Court held that ” district courts may impose restitution in Title 26 cases as a condition of supervised release.”
On appeal from the District of Connecticut
Opinion by Sullivan, joined by Lynch and Lohier
Click here to read the opinion.