We propose a novel distributed MIMO receiver structure that accounts for multiple carrier frequency offsets (CFOs) and multiple timing offsets (TOs). The proposed structure utilizes a bank of pulse matched filters (one per effective CFO) at each receive antenna, followed by an information symbol detector. Each filter in the bank is sampled at the symbol rate with sampling timing selected according to the corresponding TO. For the proposed receiver configuration, we derive the maximum likelihood (ML) detector for both coded (space-time block code) and uncoded distributed MIMO systems. Our theoretical developments are illustrated through extensive simulation studies and indicate that the proposed receiver structure together with the optimal ML detection offers significant performance gains compared to the current state of the art.