State v. Hagen
Annotate this CaseDefendant pled guilty to four counts of fraudulent practices for willfully failing to file his Iowa income tax returns and pay taxes for the years 2006 through 2009. After a restitution hearing, the district court ordered Defendant to pay restitution in the form of unpaid taxes but denied the State's request for penalties and interest as part of the restitution order. The Supreme Court reversed the district court's denial of penalties and interest as part of the restitution order, holding that the court erred by not including in its restitution order (1) the requested civil tax penalties, as the civil tax penalties were properly awarded as an element of pecuniary damages in the restitution order; and (2) prejudgment and postjudgment interest at the statutory rate under Iowa Code 421.7.
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