Three NYS department of Taxation & Finance joint income tax refund checks, totaling {$210000.00}, payable to XXXX XXXX XXXX and XXXX XXXX XXXX, were fraudulently misappropriated and cashed at BANK OF AMERICA in XX/XX/XXXX by XXXX XXXX ( XXXX XXXX long-estranged son ). XXXX falsely endorsed the three checks as the executor while XXXX was alive, and he had no authority whatsoever and acted under false pretenses to obtain her tax refund.In XX/XX/XXXX, NYS records show that XXXX logged in online to NYS DTF as the deceased XXXX XXXX XXXX, and without the taxpayers authorization or knowledge he posed as her and her dead husband, and changed the NYS DTF mailing address from their longstanding marital address in XXXX XXXX, New York, to his old address in XXXX, MA. In doing so, he deprived XXXX not only of the checks, but also of all future NYS DTF tax notices ; and he has never provided any information. 
The endorser then secretly received the joint refund checks at his home, and deposited them, signing as executor, despite XXXX being alive and without her knowledge or authorization. BANK OF AMERICA should not have allowed him to cash the checks without positive identification as it states on the back of the checks. 
Since he was not Executor as XXXX XXXX was alive, he could not produce Probate Letters of Authority for her, and lacked the legally required identification for XXXX XXXX and the checks should never have been cashed by BANK OF AMERICA. 
He was not and is not her executor and he fraudulently took her XXXX tax refunds under false pretenses that she was dead and he was her executor, which is criminal impersonation, identity theft, and grand larceny. 
BANK OF AMERICA ignored the requirement to get identifiaction for both payees and wrongfully paid out over {$200000.00} without authorization by both named payees on the joint refund check. 
He has control of all marital assets, has filed fraudulent tax returns, has disappeared with her significant assets to an unknown location, and is not paying an estimated {$5.00} XXXX of joint back taxes, penalties, and interest owed to the IRS and NYS dating back to XXXX. 
XXXX illegally held himself out as her executor to wrongfully collect all of the funds in XX/XX/XXXX, and has refused to provide any information, copies of the cashed checks, or share any of the funds for more than two years ; which information NYS DTF was able to locate I can send you. He is a XXXX XXXX with an XXXX XXXX ( class of XXXX ) who is knowingly engaging in criminal embezzlement. BANK OF AMERICA should require idenetification on all large checks, even from a surgeon. 
XXXX XXXX filed a NYS DTF complaint in XXXX against the tax preparer for the XX/XX/XXXX-XX/XX/XXXXtax returns involved. In prior years, there were NYS felony tax evasion charges against her husband, XXXX XXXX, the joint payee. 
XXXX, an Innocent Spouse, and her estate, is jointly responsible for these taxes, penalties, and interest ; however she has no access to these stolen New York State tax refunds. 
I am XXXX daughter, and sole executor of her estate since she passed on XX/XX/XXXX. I am trying to settle her affairs and locate assets to reduce tax arrears. 

Attached are my probate Letter of Authority, and NYS DTF copies of the cashed joint refund checks : XXXX NYS joint refund of {$32000.00} ; XXXX NYS joint refund of {$57000.00} ; XXXX NYS joint refund for {$120000.00}.