I committed embezzelment within the Commonwealth of Virginia for the amount of approx. $150,000.00 over a period of (6) years. I was found guilty under a signed restitution agreement that specifed the repayment amount. Then two years later I received 1099's for misc, income for each the six years. My question is "If I signed a plead agreement,paying restitution, served time, how can I be 1099 for monies that I am paying back under a restitution order ? Its either income or not.Can a tax or criminal defense attorney clarify this situation for me?