Opinion ID: 744762
Heading Depth: 2
Heading Rank: 1

Heading: Court-Ordered Restitution in Title 26 Cases

Text: 12 Federal courts have no inherent power to order restitution. Such authority must be conferred by Congress through statute. United States v. Helmsley, 941 F.2d 71, 101 (2d Cir.1991). Section 3663 of Title 18 of the United States Code is the statute that empowers a sentencing court to order restitution. This section specifies the crimes for which a court may order restitution; and the tax crimes of Title 26 are not listed. However, § 3663(a)(3) provides that a sentencing court may ... order restitution in any criminal case to the extent agreed to by the parties in a plea agreement. 18 U.S.C. § 3663(a)(3) (emphasis added); see United States v. Silkowski, 32 F.3d 682, 689 (2d Cir.1994). 13 The government contends that the language of the agreement that Gottesman will pay past taxes due and owing to the IRS,.. . on such terms and conditions as will be agreed upon between ... Gottesman and the IRS, is sufficient under 18 U.S.C. § 3663(a)(3) to empower the district court to order restitution for the amount of taxes due and owing. Gottesman answers that he never agreed to court-ordered restitution, and thus § 3663(a)(3) has no application. Gottesman asserts that he agreed only to pay back taxes according to a plan later to be negotiated between himself and the IRS--not as ordered by a court. And no such plan was ever negotiated. 14