TIGTA recently released a report on the IRS’s process for collecting criminal restitution from taxpayers convicted for tax-related crimes. The Firearms Excise Tax Improvement Act allows the IRS to assess and collect criminal restitution in certain cases as if it were a civil tax. Before this Act, the IRS lacked the legal authority to assess the amount of restitution ordered. During 2016–2020, defendants were ordered to pay over $2.7 billion in criminal restitution to the IRS but paid only $844 million, or 31%. In its report, TIGTA made recommendations to the IRS regarding procedures to ensure that defendants are held responsible for their crimes and the maximum amount of criminal restitution is collected. (www.treasury.gov/tigta/auditreports/2021reports/202130033fr.pdf)
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