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IRS: Federal Court Won't Disqualify Plan by Collecting Criminal Fine from Participant's Account (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Oct. 20, 2003
PLR 200342007 (July 23, 2003). Excerpt: 18 U.S.C. § 3613(c) provides that a fine imposed as part of a criminal sentence pursuant to the provisions of subchapter C of chapter 227 of Title 18 (sections 3571 et. [sic] seq.) or an order of restitution made pursuant to this title is a lien in favor of the United States on all property and rights to property of the person fined as if the liability of the person fined were a liability for a tax assessed under the Internal Revenue Code of 1986.
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