In Russia, if it is a foreign client, the OP would have been fined by the government for the amount that the client owes him, now that the OP publicly admitted the non-payment. This is done because there was a tax evasion scheme based on allegedly-unpaid invoices from foreign "customers". So it is already 300% of losses (100% due to the unpaid debt plus 100% from the fine plus 100% from the lawyer).
Maybe you can deduct unpaid invoices from your business income. Get enough of those and you don't owe any taxes. And if the government tries to figure out why your client isn't paying, they can't because they're foreign.
