IRS Publication 6030 – IRS Forms, Instructions, Pubs 2026 – Published October 2024, IRS Publication 6030 (Rev. 10-2024) is the official IRS resource clarifying how the Internal Revenue Service (IRS) and the U.S. Department of Justice (DOJ) coordinate on Restitution-Based Assessments (RBA) in criminal tax and tax-related cases. Tax professionals, criminal defense attorneys, probation officers, and individuals facing federal tax-related convictions rely on this document for clear guidance.
This article breaks down the key points from Pub 6030, explains Restitution-Based Assessments, and answers the most common questions with direct references to the official publication. All information comes from the current IRS document (posted October 25, 2024) and related trusted IRS resources.
What Are Restitution-Based Assessments (RBA)?
Under 26 U.S.C. § 6201(a)(4), the IRS must assess court-ordered restitution in criminal cases involving failure to pay taxes “in the same manner as if such amount were a tax.” This allows the IRS to use standard tax collection tools—such as liens, levies, and offsets—while the DOJ retains parallel authority to enforce the criminal restitution order under Title 18.
RBA creates a civil tax assessment on the IRS books (often on MFT 31) that the IRS can collect independently. Payments made through the court or directly to the IRS reduce the balance, but coordination between the two agencies prevents double collection or errors.
Publication 6030 focuses on practical interactions: who handles what, where to send payments, how to resolve discrepancies, lien questions, probation monitoring, and information disclosures.
Key IRS Functions Involved in Restitution Matters (Pub 6030, Q1)
Four main IRS functions collaborate on RBA cases:
- Criminal Investigation (CI): Notifies Technical Services Exam and Collection when a judgment requires civil action; provides closing documents.
- Technical Services (TS) Exam: Prepares the restitution assessment, issues Notice and Demand (CP 94), and notifies Collection and Kansas City Accounting.
- Collection (CEASO and Revenue Officers): CEASO acts as the primary liaison between DOJ and IRS field personnel. It monitors conditions of probation and coordinates enforcement. Revenue officers handle day-to-day collection actions.
- Submission Processing, Kansas City Accounting: Serves as the centralized hub for receiving, processing, and reconciling all restitution payments from the Clerk of Court.
Common Questions and Answers from IRS Publication 6030
Here are the 10 questions and answers directly from the publication, with added context for clarity:
Q1: What IRS functions are involved in restitution matters and what issues do they handle?
(See detailed breakdown above.)
Q2: Is there a centralized function for receipt of restitution payments? What is the mailing address?
Yes. All restitution payments must go to:
Internal Revenue Service
Attn: Mail Stop 6261, Restitution
333 W Pershing Road
Kansas City, MO 64108
Q3: Who should the DOJ contact to obtain a summary of restitution payments made to the IRS?
Contact the Kansas City Accounting team. The Clerk of Court forwards payments to Kansas City, which processes them and can provide summaries. If the defendant pays the IRS directly, Kansas City issues Letter 5526 (Restitution Offset Credit) to notify the court.
Q4: What if there is a discrepancy between the restitution amount owed per DOJ records and IRS records?
Contact the District Court where the defendant was sentenced. The court can request a payment summary from Kansas City Accounting for reconciliation.
Q5: What efforts does the IRS take to collect court-ordered restitution?
The IRS first assesses the restitution amount and reviews the Judgment and Commitment Order (J&C). It files a Notice of Federal Tax Lien (NFTL) to protect the government’s interest. Before any enforcement actions (levies, suits, or seizures), Collection coordinates with the DOJ.
Q6: Who does the DOJ contact to stop the IRS from taking collection actions on a restitution account?
Contact IRS CEASO (Collection Civil Enforcement Advice and Support Operations).
Q7: The IRS filed an NFTL against the taxpayer. Who does the DOJ contact with questions?
Again, contact IRS CEASO.
Q8: Does the IRS pursue collection if the J&C lists multiple victims?
Yes, but only after all non-federal victims receive full payment, per 18 U.S.C. § 3664(i). The IRS still files an NFTL to protect its interest while waiting.
Q9: Does the IRS report non-compliance with tax-related probation conditions to the courts?
Yes. Revenue officers and special agents work with the probation officer. If violations continue, CEASO coordinates with CI to seek revocation of probation.
Q10: Under what circumstances may the IRS disclose taxpayer-specific information in a criminal case?
Rules differ by case type:
- In criminal tax cases (Title 26 violations or related Title 18/31 offenses involving tax administration), the IRS may disclose relevant information from the defendant’s tax file for sentencing or probation compliance.
- In non-tax criminal cases, disclosure generally requires the taxpayer’s authorization.
Requests must go through CEASO with proper documentation.
Why This Publication Matters?
IRS Publication 6030 streamlines communication between DOJ prosecutors, defense counsel, probation officers, and IRS personnel. It reduces confusion over payment processing, liens, collection holds, and probation monitoring—issues that frequently arise in high-stakes criminal tax resolutions.
Proper handling of RBA prevents unintended consequences such as premature levies, uncredited payments, or probation violations.
Additional Trusted Resources (Current as of 2026)
- Full PDF: IRS Publication 6030 (October 2024)
- IRS IRM 5.19.23 – Restitution-Based Assessments Processing (updated August 2025)
- IRS IRM 25.26.1 – Criminal Restitution and Restitution-Based Assessments
- IRS IRM 4.8.6 – Criminal Restitution in Technical Services
Conclusion
Whether you are a tax attorney negotiating a plea, a revenue officer working an RBA case, or someone ordered to pay restitution to the IRS, IRS Publication 6030 provides the definitive roadmap for DOJ-IRS coordination. Understanding these procedures helps ensure payments are credited correctly, collection actions stay coordinated, and probation conditions are met.
For the most accurate guidance on your specific situation, download Publication 6030 directly from IRS.gov and consult a qualified tax professional or criminal tax attorney familiar with restitution-based assessments.
This article is based solely on official IRS Publication 6030 (Rev. 10-2024) and current IRS Internal Revenue Manuals. Always verify the latest version on IRS.gov.