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IRC Sec. 162(f) states that no fines or penalties paid for violation of a law are tax deductible, Sec. 162(b)(2) provides that compensatory damages paid to any entity are not a fine.
Your case would need to show that the restitution payment is not part of any punitive fine.
You could request a private letter ruling from the IRS to define your specific case. In United States v. Gilmore, the Supreme Court ruled that since the payments were the result of criminal activities related to the taxpayer's business, a ruling would not impact the personal wealth of the taxpayer. Therefore, it was clear that the illegal activities were within the normal course of business functions, regardless if they violated a law and no deduction allowed.
Only a private ruling from the IRS would allow you to deduct the amounts.
If you need to know how to request a ruling please let me know.