The 7th U.S. Circuit Court of Appeals has rejected a legal challenge by former tax lawyer Paul Daugerdas, who was convicted of conspiring to defraud the IRS and served 15 years in prison. The court ruled that the U.K. tax code allows the IRS to assess and collect its own restitution against a defendant, and that the court does not restrict the IRS from imposing its own payment schedules. Dauerdas was sentenced to $164.7 million and ordered to pay $371 million in restitution to the federal government after his conviction was upheld by a federal court.