[Focault's Pendulum]

She still owes the money

What law states that, exactly? I'm not trying to slam you.but I've been reading the tax code and still can't find it.

[RGSpincich]

Excuse me, I'll be more clear. As far as the courts and the IRS are concerned, she still owes the money. Being acquitted on the criminal charges does not cancel the debt. If she prevails in tax court, THEN it's a big deal.