[clogston]

No you're not held liable, but it's a giant pain in the butt proving that you're the actual owner of your SSN. It also significantly delays your refund (if you're due a refund).

[ams6110]

Another reason I try to arrange my witholding so I owe a little bit.

[nkozyra]

Yeah I'm eagerly awaiting someone filing my taxes fraudulently and paying my bill :)