I have a tax client who was in the process of a divorce in 2019 through early 2020.  She filed a 2019 return as married filing separately.  Because she owed she did not file til the last minute.  The wife always supported her ex-husband as he had no income other than disability.  He filed a joint tax return showing only his disability to get the covid stimulus payment and claimed his soon to be ex as a dependent and fraudulently signed for her.  The stimulus payment for both of them was sent to him and he refuses to give her her half.  Does she have any recourse with the IRS?