As you were the one that was employed and was the subject of the tort or injury, you were the one that was paid. Therefore, you are the rightful recipient of the money and the tax document. You are fully responsible for the tax on that income. What you do with your funds AFTER you have received them is a personal choice and a personal expense that has NO tax effect. You may not transfer your tax liability to someone else.

Think of it this way: Had you NOT been injured or relieved of duty, you would have earned an income and paid for the cost of "living"...meals, shelter, medical care, etc. on an after-tax-basis. Even if your Aunt provided you all these things while you worked, you would not give her any of the responsibility of paying tax on the income you earned at work.

Here, you just reversed the timing of the money. You had your Aunt provide you with food, shelter and care that you are paying her back once you received your money. But it was still YOUR employment or loss of employment that caused payment to be due to you, so you are stuck with the tax bill, I'm afraid.