I would follow up on the Form 3949-A that you filed with the IRS to ascertain the status of its investigation. Unless your wife's tax understatement for 2012 is at least $20K and she has had a pattern of understating her income for a few years or more, I doubt whether the a criminal investigation will go anywhere. That does not mean, however, that the IRS could not issue a notice of deficiency to your wife, disallowing the claimed mortgage expense and real property tax deductions, and asserting unreported income for the $1,500 insurance check that she stole from you, as well as a civil fraud penalty. Also, did your ex-spouse have any basis to file her return as head of household?
Did you file a 2012 return claiming the mortgage expense and real property tax deductions regarding your real property? If not, you may want to do so. As a CPA, you're well aware that your filing of such a return will almost certainly trigger an audit of both yours and your ex-spouse's returns. Thus, you want to make sure that your return is "lily white."
Finally, you may want to consider bringing to the family court's attention (via a petition or other appropriate pleading) your wife's theft of the $1,500 insurance check from you so that such amount can be offset for purposes of adjusting the property division or your support obligations. In addition, you may want to file a police report with your local gendarmes. If you decide not to pursue the $1,500 via the family law route, you can always sue your ex-spouse in small claims court (although the judge may ask you why you didn't instead pursue your claim in family law court).
Good luck in resolving your problem.
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From what you stated, it sounds like there could be some kind of fraud claim. However, I doubt the IRS or the Department of Justice would bring charges for such a small case, unless your ex-wife committed some major crime such as money laundering or structuring.
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