Associate Kayley Sullivan was a co-author on a Journal of Tax Controversy article titled “Paying the Piper Twice? Criminal Tax Restitution from the Sentencing Table to the Last Dollar.” Published in the October 2026 issue, the article demonstrates how a defendant subject to a criminal judgment of restitution can have that amount collected, as well as additional civil assessments and penalties. Including a tax controversy lawyer in the criminal guilty plea or sentencing proceedings is critical to ensure any possible steps are taken to protect the client from further assessments and to prepare them for any subsequent collections efforts.
