Laws About Forged Signatures on Tax Returns

Laws About Forged Signatures on Tax Returns

The Internal Revenue Service (IRS) presumes that signatures on tax returns are legitimate unless the signature is challenged. During a divorce, partners sometimes have problems with their spouses forging their signatures on tax returns or refund checks. The spouse claiming forgery must prove his signature was forged without his consent to be released from liability related to the tax return.

IRS Classification

    The IRS considers signatures to be valid unless challenged. The person claiming that her signature was forged must prove that the signature was not hers and that she did not authorize the forged signature. If she successfully proves her claim, the IRS removes her from the tax return and changes the status of the return to "married filing separately."

Tacit Consent

    The IRS considers the forged signature legitimate if the spouse agreed to the forgery. If the couple has a habit of having one spouse sign both names and/or the spouse claiming a forgery did not file a separate return, the IRS considers it "tacit consent"the spouse agreed to the forgery by his actions.

Liabilities, Refunds and Forgeries

    The IRS presumes that both signatures are valid unless either party claims otherwise. Thus, both parties are held liable for balance due. If a spouse successfully proves that her signature was forged without her consent, she is released from tax liability related to the fraudulent return.

    If a spouse forges the other spouse's signature on a refund check, the victimized spouse may ask the IRS to investigate. File form 3911 to find out the whereabouts of a check and if it has been cashed. The spouse must include a statement explaining why she thinks her signature has been forged on the check.



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