Criminal Tax Fraud - Restitution Traps For The Unwary

The good news is that the IRS and the courts are uniformly recognizing that tax based restitution must be credited against a taxpayer's civil tax liability. The bad news is that the rule only applies to criminal tax restitution payments. Consequently, when faced with the unenviable option of a tax fraud criminal offense or another federal criminal violation, one must keep in mind restitution