Thank you for the idea.
While there is not an estate AND the 1099-INT is clearly in my mother's personal name and SS #, I will look into this as a possibility.
And, yes, page 15 of Pub 559 does not really address this issue.
What is such a problem is that this is one arm of the US government (Treasury) that refuses to reissue a 1099-INT to the correct person (me) and tells me that this is a common situation that a tax advisor should just address!
And, the IRS does not make mention in any publication that I have found what to do if AFTER a final tax return has been filed and a 1099-INT is issued incorrectly in a deceased person's name & SS #, how the individual/executor/personal representative should handle it in order to avoid problems.
If there are other suggestions, including other sources to look at, would appreciate that input from the TT community.
