It probably would have been more appropriate to post this in April, but I was reading an article about "other income" the IRS requests taxpayers to report.   I think the key word here is "taxpayers."  

Last Paragraph, Page 2

Stolen Money 

"If you steal property, you must report its fair market value in your income in the year you steal it unless, in the same year, you return it to its rightful owner. "

I was going to write to the IRS and ask if I steal a car in 2009 and I return it in 2010, do I report it as income in 2009 and then take it as a deduction the next year?  

http://articles.moneycentral.msn.com/Taxes/Advice/BribesTheftsAndOtherTaxableIncome.aspx?page=1