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Name: People v. Chaghouri
Case #: H023690
Opinion Date: 11/01/2002
Court: CA Court of Appeal
District 6 DCA
Citation: 103 Cal.App.4th 464

Although restitutions orders may include costs incurred by a direct victim, the Board of Equalization was not a direct victim in this case. Defendant had submitted false sales tax and other documents, and the Board spent sums investigating his wrongdoing. It is the governmental agency’s function which determines whether it is entitled to restitution , and since the Board’s function is to ensure merchants pay sales and other taxes, it was its function to investigate tax fraud.