California Court of Appeal

In a hearing seeking restitution from defendant arising from the embezzlement of more than $50,000 from defendant's employer and for incurring attorney fees, fees for an internal audit by a certified public accounting firm, as well as penalties and interest assessed by the IRS for unpaid payroll taxes, trial court's denial of restitution for the IRS penalties assessed against the company is reversed as the trial court erred in its refusal to order restitution for the IRS penalties as it deprived the company of its constitutional right to receive restitution directly from defendant for losses it suffered.

Appellate Information

• Decided 04/28/2010
• Published 04/28/2010

Judges

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Michael A. Ramos, District Attorney, Grover D. Merritt, Lead Deputy District Attorney, and Paul W. Feldman, Deputy District Attorney for Plaintiff and Appellant.


• For Appellees:
  
• Law Offices of Michael A. Scafiddi, Michael A. Scafiddi and Sarah E. Powell for Defendant and Respondent.