United States v. Rabkin

MEMORANDUM AND ORDER

Jack B. Weinstein, Senior United States District Judge:

Table of Contents

I. Introduction... 160

II. Facts... 161

III. Law... 162

A. Criminal Restitution and Civil Tax Assessment.. .162

B. Certificate of Release of Lien... 163

C. Challenging a Civil Assessment.. .164

IV. Discussion... 164

V. Conclusion.. .165

I. Introduction

Pursuant to a plea agreement in the instant criminal case, the court sentenced defendant Shalom Rabkin to $148,999 in restitution to the Internal Revenue Service (“IRS”) for tax evasion. To assist and encourage prompt payment of restitution without undue strain…