IRD contacted the Hamilton man who admitted to filing the returns in his wife's name and signing them himself, Goggin said.
"He claimed that he was under financial pressure and he had forgotten he had recently filed a return and received a refund for his company, D C Building Services, and therefore mixed up that return with the one for his wife."
IRD's audit for the six-month period showed that the return filed in Mrs Cocker's name and the company's returns could not be reconciled.
"The company was entitled to the GST refund claimed and Inland Revenue took appropriate action in this case in which a person's identity was misused."
Goggin said it was easy for Inland Revenue to catch people trying to cheat the system.
"Even if you make a genuine mistake with your filing or any tax matters, our message is always talk to us first before we have to talk to you."