I have 100% the same opinion as all of you guys here. Did call to IRS to find their opinion and talked to 2 IRS agents explaining the case in details. It was the tax law department.
So the first one pointed out Pub 550 "Constructive receipt" definition, consulted with someone putting me on hold, and said to me that I received interest.
Then I found Pub 538, the same term "Constructive receipt" with a bit more detail and a check example there, which is very similar to my case. Did call one more time, and talked to another agent from the same Tax law department, he read both definitions and said that he was "unable to say am I received interest or not and I have to do determinition by myself".
Cool, the IRS doesn't know am I received interest from them or not and doesn't know aspects from their own publications.
As for me - it can't be two different definitions of the same term depending on whether it's interest or income in general, which includes interest as a subtype of income.
So for me - it's not about whether I am right in my understanding or not.
I know that I'm right I didn't receive interest and it's clearly proved by definition, an example from Pub 538, usps receipt, and IRS confirmation of mail receiving. But I'm just thinking of taking extra steps to cover alternative scenarios.
That's why they would be unable to blame me in underreporting income and in the very worst case I would just pay tax and interest on tax - it's like a hundred $ in 3 years.
