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There is no "legal" thing about it ... if you are filing a joint return with him (then you are both filing a joint return )   the refund belongs to both of you in the eyes of the IRS the same as if you had a balance due ... the IRS considers you both equally liable for the entire balance.

You will need to work it out between yourselves as to who gets what or get a divorce attorney and fight it out in court.

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