No, this is not legal. Affirmatively filing any return containing false information constitutes tax fraud. Accordingly, there is no statute of limitations for the assessment of additional tax by the IRS. This essentially means that you could be assessed additional tax, interest and penalties whenever the IRS discoversthat the return was filed falsely even if that discovery occurs 10 years down the road. In additions to the foregoing civil penatlties, the IRS may bring criminal charges for...