It matters who paid and why, though. If that cash outflow is a type of payment or "makes whole" something that is a deduction per tax regulations, it likely is deductible when the taxpayer was forced to pay it.

Examples: Restitution to someone because you damaged their personal property is not tax deductible.

Restitution for medical costs because you harmed a person would be tax deductible to the extent the medical expense paid by you on behalf of another is or is not deductible due to limits, already.

There is no one answer without specific details.