An in house accountant embezzled over 140,000 in monies. The monies were to pay payroll taxes but was deposited into the defendant's personal account. The IRS is going after the victim for penalties and fees as a result. Can the prosecution include the penalties assessed by the IRS in determining the Felony Grade? Any help will be appreciated.

While that might be appropriate to include in the restitution amount, I would suggest that money demanded by the IRS as a result of the theft is not money "appropriated" or "misapplied" by the defendant, so it would not be proper to enhance the crime by including those amounts in the value of the property.

I agree. I don't think the intent to deprive is there for the penalties and fees.

Thank You