What most people don't realize is that if one receives “substantial resources” from any source (i.e. inheritance, settlements, life insurance, proceeds as a beneficiary, etc.) that those funds must be applied to any oustanding restitution or fine. The government may collect outstanding restitution from a defendant for a period of 20 years from the date of the conviction or the defendant's release from prison, whichever is later, in the same manner in which it may collect a tax debt.