Son received early distribution of old Retire account he didn't remember. Was going to rollover, his then wife-to-be talked him to put check in her check account for safety until could get it done. Needless to say she refused to return over $75,000 an spent it all. They never got married and He has letters stating she was going to return his money to him and even has the checks that she wrote to him & by the time the bank opened her sister (worked at bank) would have already put stop payment on the checks every time. I had found on IRS site law on IRAs & said she IS responsible for taxes and to claim as income because she had sole control and spent the money and not him. Now they upgraded their site I can no longer access the bookmark or any of the info on this matter! Is there ANY hope?The girlfriend was the sole Owner of the checking account.