Federal 7th Circuit Court
Civil Court
Federal Tax Code
The Seventh Circuit considered a question of first impression and analyzed whether the Tax Code authorizes the Internal Revenue Service to assess and collect restitution following a person’s conviction of a federal tax-related crime under Title 18. The Seventh Circuit answered the question in the affirmative and affirmed the rulings of the U.S. Tax Court. (KIRSCH and JACKSON-AKIWUMI, concurring)