Husband forges wife's name on 1040

Mar 23, 2009 3 Replies

True story. A husband forges his wife's name on their joint return. It later is revealed that the taxes that were supposed to be remitted with the return were not remitted, creating a backtax situation for the couple. The wife subsequently divorces the man. Question: If she can prove he forged her signature, does this relieve her of her debt to the IRS for the year in question?



I'm aware that proving a forgery is not easy. But in this case it might turn out to be a given. For reasons too complicated to go into now, the man may CONFESS the forgery. So my immediate question is as simple as what you see above: Is the wife relieved of her debt to the IRS if the IRS can be satisfied that her signature on the return was forged?



(For what it's worth, by the "joint & several liability rule" the ex- husband also owes the same amount that she owes for the year in question. The former spouses are both aware that relief for her in this case will NOT bring relief to him.)



Thanks.


"woodrow" wrote

The facts and circumstances will be the deciding factor. If the only issue is that it's not her signature, then I'd say no relief will be granted.

She has to be aware that returns are required to be prepared and filed. She has to be aware that she didn't sign a return for that year. And there may exist other facts and circumstances that would not lend itself to forgiving her the tax debt.

She has a choice. Go along with the return as filed. I.e., she is filing a joint return and is jointly liable. Don't go along and file as married separate and establish her own tax liability.

I suppose she could claim that he had her sign a different return than the one he filed. But if she can't produce a copy, she's unlikely to get much sympathy.

Stu

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