Clearly this involves a value judgment. Someone may consider themselves a victim of the tax office, while others would consider society as being a victim because the person attempted to withhold their taxes.
Political correctness teaches that people who a socially disadvantaged are automatically victims, and hence should be regarded as victims even when they are perpetrators of a crime. The fact that Daddy had smelly feet would not normally be regarded as an excuse for theft, rape or murder, but excuses not much better than this have been used.
See