Do Not Collect Taxes for Child Support This Way

Tax refunds can be seized for child support, but you can't make up a tax return for your ex-husband.
From the Shreveport Times:

Deputies: woman files false return for ex-husband; collects child support

A Shreveport woman faces charges for filing a false tax return in her ex-husband’s name and collecting the funds in child support back pay.

Valarie Price, who also goes by Valarie Wiggins, made up employment information pertaining to her ex-husband to obtain a $6,000 refund, said Cindy Chadwick, spokesman for Caddo sheriff. The man was delinquent on his child support payments, so Louisiana Department of Social Services intercepted the refund and issued Price $4,836.

The remaining funds were sent to the address Price listed on the return. Price deposited that check in a bank account she established in her ex-husband’ name then withdrew all the funds and closed the account, Chadwick said.

The 33-year-old is being held at Caddo Correctional Center on a charge of identity theft, according to jail records. She has prior arrests for identity theft and bank fraud.