Am I responsible for taxes or not?

by Matt
(West Chester, OH, USA)

I am an Ohio resident who has co-signed for my brother on a fractional interest in Florida. He has since foreclosed and I am trying to reach a settlement with a bank out of MI. If the bank and I reach an agreement, and they issue a 1099 A or C - Who will they issue it to? My brother? Both of us? Me? If they issue to my brother and he is determined to be insolvent, am I responsible for his tax liability?