No, you are not liable, BUT to avoid liability, you will almost certainly have to report this identity theft and fraud (because that's what it is) to the police; if you do not do that, the business with whom you opened the account will almost certainly not believe you that this is what happened (since you are not reporting a crime) but will more likely believe that you are simply trying to escape liability and will continue against you; and if you get to court, a court will not be persuaded if you did not take legal action against your son. That is, if this was the case, you have to back that up by taking all action(s) that one would take if a stranger had done this.
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