Geneally speaking a payment to a credit line is not income to you (it is income to the bank). Depending on the amount it may trigger a report by the bank. I do not understand why you have entered credit card fraud as a label. If this is an issue a face to face meeting with an attorney is in order to get advice.
The answer given is for informational purposes only and does not constitute legal advice. Dwight Bowen is a bankruptcy and consumer attorney and may be contacted at (404) 880-3310.
Speaking generally, the only taxable income for you in the sort of transaction you've described is any interest you receive. The transaction will need to be properly documented in case you are audited. You should definitely consult an attorney and accountant before you loan the money.