Thinking that one is doing something wrong a sin?

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mo0004

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We will assume for this question that stealing $2000 is a mortal sin. Sam has filed his US Federal income tax return expecting a refund of $25. His refund comes in the mail, but it is for $2050. Sam sees this and says “The IRS can whistle for its money – I’m keeping it.” Then he runs to the bank and deposits the check without reading the enclosure. On the way home, figuring that he now has extra money, he buys a new lawn mower with $300 of his “found” money; he had planned to fix the old one to keep it running. He arrives home and his wife shows him the IRS explanation. It turns out that he had made a huge mistake on his return, the IRS caught it and adjusted his return, and he really was perfectly entitled to $2050. Of course, as far as the IRS is concerned, Sam has done nothing wrong. But by Church teaching, is Sam in a state of mortal sin for stealing about $2000 from the IRS?
 
No. It was his money to begin with. Also, since it was his name on the check, no theft was involved.
 
I think if you intend to steal you have stolen, regardless of the details you learn after the fact.
 
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