SHe pays a monthly amount every month and has done so since her release ten years ago. She completes her income statement to the court every year.
She has an inheritance coming to her this year for about 80K. She is concerned that the restitution is going to take all of that money.
Our family does not want her portion of my grandparents hard earned money that she is inheriting to go state to a court. So we are trying to find out what to do.
She owes so much more than this 80K, about eight times that.
So we really just want to make sure the inheritance is clear of her restitution. How do we protect that money?
Remember that in 2010 there was an agreement signed with IRS that all tax related (title 26) restitution became a general tax liability such that any tax refund can be seized. The question is whether the restitution is tax related, whether IRS will affirmatively wish to both learn and react to pursue any monies owing.
Is she paying the resititution amount regularly? Is she making headway on paying it back? What does her order say regarding inheritance/ lottery hits, etc? Beware; if the restitution order has provisions regarding how she is to handle this situation and if she does not act in accord with the orders, there might be problems.
There are a huge amount of facts not stated. Also not stated is the reason for the restitution and whether it had any tax related aspect (embezzlement and failure to report taxes etc.)
What charges were she charged with versus what charges did she plead to AND whether there was a tax related finding by the court (or unaddressed in the presentence report, etc).
Also keep in mind that the state exemptions don't apply federally.
Certified Tax Specialist -- State Bar of California Board of Legal Specialization (J.D.; LL.M.-Tax)
Electrical(M.S.E.E.)-Chemical(M.S.Ch.E)(B.S. Chemistry)-Mechanical Patent (Intellectual Property) Attorney & MBA (562) 594-9784 --- http://patentax.com
Curt Harrington Patent & Tax Law Attorney Certified Tax Specialist by the California Board of Legal Specialization PATENTAX.COM This communication is general information and not legal advice, and does not create an attorney-client relationship. This communication should not be relied upon as any type of legal advice. Please note that no attorney-client relationship exists between the sender and the recipient of this message in the absence of either (1) a signed fee contract and (2) remission of an agreed-upon retainer. Absent such an agreement and retainer, I am not engaged by you as an attorney, nor is any other member of my law firm.
Start by having your mother contact her original attorney who should remember a case involving that amount of loss.
Law Offices of David Shapiro 3555 4th Avenue San Diego, CA 92103 (619) 295-3555