Yes. For individuals facing criminal tax investigations, the IRS and U.S. Department of Justice will calculate a “tax loss” for purposes of the U.S. Sentencing Guidelines. The “tax loss” may be more or less than the actual tax due for a particular period because the government may calculate “tax loss” as a percentage of unreported income, unless a more accurate calculation can be made. Moreover, in criminal tax cases, some courts have refused to allow defendants to incorporate unclaimed  reductions, resulting in a “tax loss” that is much higher than the actual tax due and owing on the civil side.  Finally, if a court agrees with the government’s calculation of “tax loss,” and imposes that amount as restitution, the IRS will assess the amount as a tax and the defendant will be unable to challenge that amount in a later civil audit. If you or someone you know is the target of a criminal tax investigation, it is crucial to bring in an attorney with criminal tax experience as soon as possible.