Find an accountant, the gross repayment will be reported as a loss on your return, meaning you will receive as a refund only a portion of the taxes you repaid Envoy, but not all of them. There is no way to recoup the entire tax amount you paid to Envoy. Sorry, you are going to have to go out of pocket on this one. Also, be prepared to repay the $5000 ATP-CTP cost. Envoy sends a collection letter fairly quickly, due within 60 days of same being mailed to you. They will mail you a W2 if you no longer have access to my.envoy. They follow the language of the contract you signed closely.