The court ordered me to pay $ 144,000 restitution. I pay 10% of income each month since 2010. In 2013 IRS demanded $36,000 in tax and interest on $144,000 from 2007. I paid the IRS. I have paid about $25,000 so far...not missing a single payment. Can I file amended returns for 2010, 2011 and 2012 to adjust for the repayments made, of the $144,000 "income"? I did not plead guilty nor was I convicted of embezzling the $144,000. I pleaded guilty to a single count of conspiracy.