Tax evasion generally leads to serious consequences. One man was convicted of not filing tax returns or paying federal tax for several years. He was sent to prison and ordered to pay restitution for the tax he’d evaded, estimated at more than $1.4 million. The IRS then completed a civil exam that covered more years and sent him notices of deficiency for additional taxes. A year later, he paid the $1.4 million, but argued that no further taxes should apply because he’d paid the restitution. The U.S. Tax Court concluded that because the tax added had accrued before restitution was ordered or paid, his argument was meritless and he was liable for the tax. (TC Memo 2021-75)