Federal Restitution Demand Letter
If you were previously convicted of a federal offense in the United States District Court for the Middle District of Florida and ordered to pay restitution or fines, the obligation does not end when you leave prison or complete supervised release.
Long after sentencing, defendants often receive an unexpected formal demand letter from the Financial Litigation Program (FLP) at the United States Attorney’s Office.
These letters are not informational notices or routine follow-ups. They are formal statutory demands signaling that federal prosecutors and collection specialists have initiated active collection, asset discovery, or garnishment proceedings against you.
Finding an Attorney for a Demand Letter or Form OBD-500
If you have received a demand letter or Form OBD-500 from USAO in Tampa, FL, or another division, speak with a defense attorney experienced in post-judgment federal debt defense before returning sworn asset statements to the government.
If the Financial Litigation Program of the U.S. Attorney’s Office has contacted you or served you with Form OBD-500, do not sign or submit financial disclosures without experienced legal guidance. At Sammis Law Firm, our attorneys represent individuals facing federal criminal defense proceedings, post-judgment financial enforcement, and asset seizures across the Middle District of Florida.
Call (813) 250-0500 to discuss your situation.
What the USAO Demand Letter Looks Like
In the Tampa Division, the Financial Litigation Program operates out of the federal building on North Florida Avenue. The letter typically arrives via Certified Mail, titled “Notice of Criminal Monetary Imposition and Demand for Payment.”
There are 93 United States Attorneys supervising the federal judicial districts, and each office sends these types of letter.
UNITED STATES ATTORNEY’S OFFICE
MIDDLE DISTRICT OF FLORIDA — TAMPA DIVISION
400 North Tampa Street, Suite 3200 | Tampa, Florida 33602
Financial Litigation Program
CERTIFIED MAIL — RETURN RECEIPT REQUESTED
[Date]
[Defendant Full Name]
[Street Address]
[City, State, Zip]
Re: NOTICE OF CRIMINAL MONETARY IMPOSITION AND DEMAND FOR PAYMENT
United States v. [Defendant Name]
Case No.: 8:XX-cr-XXX-T-XX (M.D. Fla.)
USAO File No.: [Internal Identification Number]
Dear Mr./Ms. [Defendant Last Name]:
Records of the United States District Court for the Middle District of Florida reflect that a Judgment in a Criminal Case was entered against you requiring the payment of court-ordered financial obligations pursuant to 18 U.S.C. § 3663A (Mandatory Victims Restitution Act) and/or 18 U.S.C. § 3571. According to the records of the Clerk of Court, the balance due is as follows:
| Assessment Type | Original Imposition | Outstanding Balance |
|---|---|---|
| Restitution | $[Amount] | $[Amount] |
| Criminal Fine | $[Amount] | $[Amount] |
| Special Assessment | $[Amount] | $[Amount] |
| TOTAL DUE: | $[Total] | $[Total] |
DEMAND FOR FULL PAYMENT
Pursuant to 18 U.S.C. § 3612, this balance is due immediately. Demand is hereby made upon you to remit payment in full within thirty (30) days from the date of this letter. Checks must be made payable to the “Clerk, U.S. District Court” and delivered to:
Clerk, United States District Court
Sam M. Gibbons United States Courthouse
801 North Florida Avenue, 2nd Floor
Tampa, Florida 33602
(Note: Your criminal case number must appear on the payment instrument).
NOTICE OF STATUTORY FEDERAL LIEN (18 U.S.C. § 3613(c))
Pursuant to 18 U.S.C. § 3613(c), an order of restitution is a lien in favor of the United States on all property and rights to property, real or personal, belonging to you, as if the liability were a tax liability under the Internal Revenue Code. A Notice of Federal Lien has been or will be filed in Hillsborough County, Pinellas County, and any other county where you own real or personal property. Under 18 U.S.C. § 3613(b), this lien continues for twenty (20) years from judgment or release from imprisonment.
MANDATORY FINANCIAL STATEMENT DISCLOSURE (FORM OBD-500)
Pursuant to 18 U.S.C. § 3664(k) and § 3664(n), you are required to complete the enclosed DOJ Form OBD-500 (Financial Statement of Debtor) under penalty of perjury and return it to this office within thirty (30) days, accompanied by your last three years of tax returns, 12 months of bank/brokerage statements, and business documentation.
ENFORCEMENT REMEDIES UNDER 18 U.S.C. § 3613 & THE FDCPA
Failure to remit payment or return the completed financial statement will result in formal civil enforcement without further notice, including Writs of Continuing Garnishment against wages and bank accounts, judicial foreclosure of property, Treasury tax refund offsets, and notification to the U.S. Probation Office.
Sincerely,
Financial Litigation Program, Tampa Division
United States Attorney’s Office | Middle District of Florida
The 20-Year Lifespan of the Restitution Debt
A common misconception is that restitution ends when supervised release terminates. Under 18 U.S.C. § 3613(b), the debt remains enforceable for:
- 20 years from the date of the criminal judgment, or
- 20 years from the date of your release from prison, whichever is later.
Furthermore, criminal restitution is strictly non-dischargeable in bankruptcy under 11 U.S.C. § 523(a)(7) and § 523(a)(13).
Federal Tax Lien Super-Power (18 U.S.C. § 3613(c))
Because federal restitution liens operate like IRS tax liens, they bypass several traditional debtor protections available under Florida law:
- Florida Homestead Does Not Shield You: The robust Florida constitutional homestead exemption (Art. X, § 4) protects against regular civil creditors, but it does not protect a home against federal criminal restitution. The government can encumber and, in certain circumstances, seek foreclosure against your residence.
- Tenancy by the Entirety Issues: Even if real estate or accounts are held jointly with a non-debtor spouse, the federal government may attach the debtor’s individual economic interest.
Risks of the Form OBD-500 Financial Statement
The demand letter requires completing a sworn Form OBD-500. Completing this without counsel involves significant exposure:
- False Statement Exposure: Inaccuracies or omissions (such as unlisted cryptocurrency, digital wallets, or secondary corporate interests) can trigger new criminal charges under 18 U.S.C. § 1001.
- Targeting Liquid Assets: The government routinely uses disclosures on this form to immediately file Writs of Garnishment against every listed bank or brokerage.
- Self-Incrimination Risks: If fund provenance involves complex or undocumented sources, disclosures can create Fifth Amendment issues.
What You Should Do Immediately
Step 1: Do Not Ignore the Letter
If you miss the 30-day deadline, the Tampa FLP unit will move directly to obtaining Writs of Garnishment through the Clerk of Court, freezing bank accounts or attaching wages with zero prior notice.
Step 2: Review Your Original Judgment
Locate your original Judgment in a Criminal Case (AO-245B). If the sentencing judge imposed a court-ordered installment schedule that you have complied with, the government’s ability to demand immediate full acceleration can often be contested.
Step 3: Review Federal Property Exemptions
Civil exemptions under Florida Chapter 222 do not apply. Federal criminal debt exemptions are strictly governed by 26 U.S.C. § 6334(a) of the Internal Revenue Code, which limits protection to basic necessities, tools of the trade up to specific dollar thresholds, and minimum wage allowances.
Step 4: Have Your Attorney Contact the Financial Litigation Program
Retaining counsel to respond to the Tampa office provides critical protections:
- Obtaining a formal extension of time to audit financial records before disclosures are submitted.
- Auditing the Clerk of Court’s accounting records to ensure credit for forfeited funds, administrative seizures, or restitution remitted by co-defendants under joint liability orders.
- Negotiating a manageable, court-approved payment plan that keeps business and personal operating accounts free from disruptive garnishments.
