Taxable Talk

There are some things it's just impossible to do. One of those is to sign a tax return when you're dead. Of course, the Tax Code allows for a deceased individual's final return. The individual who signs the return is usually the spouse or the Executor/Administrator of the Estate, and that individual signs noting their authority.

But what if you have no authority, and get the not-so-brilliant idea of filing tax refunds for some individuals who won't complain? After all, if they're dead they're not going to call the IRS. Unfortunately, someone else might just prepare that return...like the actual former spouse. Or worse, the taxpayer might have died in a previous year. And even the IRS might wonder why a dead man filed a tax return.

Well, someone actually did just what I described. Candy Atohi, formerly of Linwood, New Jersey, decided to file 28 tax returns claiming refunds for individuals who were dead. She also filed a tax refund for herself that was wrong and another phony refund claim for her sister. All told, she sought over $100,000 in refunds that she wasn't entitled to.

Ms. Atohi pleaded guilty last week to one count of of making a false claim for a refund and one count of knowingly transferring without legal authority the identity of a deceased individual. She'll likely spend some time with the people who reside at ClubFed and have to make restitution.

This is one scheme that was truly Bozo, and Ms. Atohi is a likely nominee for our 2007 Tax Offender of the Year.