Andrew Wayne Roberts v. Commissioner

141 T.C. No. 19

UNITED STATES TAX COURT ANDREW WAYNE ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23405-10. Filed December 30, 2013. During 2008 P’s former wife (W) submitted withdrawal requests bearing what purported to be P’s signatures to two companies administering IRAs P owned. The requests were prepared and submitted without P’s knowledge, and P’s signatures on the requests were forged. The companies processed distributions from P’s IRAs in accordance with the requests and issued checks made payable to P. W received and endorsed the checks by forging P’s…