The most common and most likely answer to this crossword clue is the 8 letter word ASSESSEE
I've seen this crossword clue in The Guardian
A
S
S
E
S
S
E
E
More clues leading to the result ASSESSEE
- One’s checked date written by idiots
- Idiots given notice — such must face the reckoning
- Idiots notice tax-payer?
- Taxpayer — sucker! wrongly sees rebate at the end
- Fool's an engineer and tax payer
- Animal group found in front of a bishop's seat by a taxpayer
- Perhaps, you or me for IT dept idiots to watch
- Tax payer with hardy animals spotted briefly
Buddy explains!
The straight part
We know that "such must face the reckoning" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case such must face the reckoning = assessee.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.