Resumen
In Notice 2012-12, the Internal Revenue Service announced that awards of mandatory restitution received by victims of human trafficking under 18 U.S.C. 1593 of the Trafficking Victims Protection Act of 2000 are excluded from gross income. This article examines the basic provisions of the Trafficking Victims Protection Act of 2000, the calculation of mandatory restitution, publicly available resources involving human trafficking, and the taxability of damages involving physical versus nonphysical injury under civil law.