The IRS requires you to declare "Stolen Property" on your tax return -

irs.gov — See Page 90 of publication 17. Under the heading of 'other income'. Under 'stolen property' it says: 'If you steal property, you must report its fair market value in your income in the year you steal it unless in that year you return it to its rightful owner!' Jan 4, 2007 View in Crawl 4