State v. Steed, 2017 UT App 6 (Jan. 6, 2017)

After defendants’ convictions for failure to file tax returns were overturned, the district court denied their request for a refund of tax penalties and interest they had paid pursuant to a restitution order.  The court held that the order of acquittal eliminated the court’s jurisdiction to impose restitution, and the Steeds were entitled to a refund.  However, because the Steeds voluntarily entered into a private pay-to-stay contract with the Wasatch County Jail, they were not entitled to a refund of the costs of incarceration.  In addition, they were not entitled to a refund of supervision fees paid to Adult Probation and Parole, as the Steeds actually received the State’s supervision services—a result the court characterized as “troubling at an intuitive level.”