Sunday night I was over at my parents house. My brother and his wife were trying to do their taxes and having trouble classifying things. Our Dad printed a copy of Publication 525 and found this great little bit on page 32.
If you steal property, you must reports its fier market value in your income in the year you steal it unless in the same year, you return it to its rightful owner.
I already owe enough taxes. It's a good thing I didn't steal anything last year.