No. Court ordered restitution for some for some sort of wrongdoing on your part is not deductible. Enter your 1099R ---it will be taxable income; if you are younger than 59 1/2 you are also subject to the 10% early withdrawal penalty.
To enter your retirement income, Go to Federal> Wages and Income>Retirement Plans and Social Security>IRA 401 k) Pension Plan Withdrawals to enter your 1099R.