I’ve blogged about this before, but it’s been a while, so a refresher might could be in order. Restitution does not determine tax liability; what the defendant in the criminal case must pay the government (the nominal victim) is the government’s estimate. The actual liability might be more or less, and that needs a trial.

Plea bargains in tax cases invariably provide that nothing in it limits petitioner’s civil liability, “including but not limited to remedies regarding . . . taxation.” Likewise, plea bargains have no claim preclusive effect as to the exact amount of any deficiency, so Tax Court will not grant summary J on the amount of the deficiency.

You can find all this, and more, in Thomas S. Miller, T. C. Memo. 2025-41, filed 5/5/25. All IRS gets is partial summary J that petitioner owes Section 6651(f) fraudulent failure to file chops for two (count ’em, two) of the six years at issue, on whatever deficiencies are finally determined.