For sufficiently small separation between layers in a double quantum well s
ystem, the ground state of the two-dimensional electron gas at filling fact
or nu = 1 has an interwell phase coherence even in the absence of tunneling
. With tunneling, this coherent state goes through a commensurate-incommens
urate transition as the sample is tilted with respect to the quantizing mag
netic field at nu = 1. In this article, we compute the change in the infrar
ed absorption spectrum of the electron gas when the ground state evolves fr
om the commensurate state at small tilt angle to the soliton lattice state
at larger tilt angle. We also comment on the possibility of observing exper
imentally the distinctive signature of the soliton lattice in the absorptio
n spectrum.