Please refrain from replying unless you have experienced the below scenario (am not interested in general theory or speculation):
Form 1310 is often used by a family member to claim the refund of a deceased when there is no court-appointed representative or estate to probate. And since the government can be slow to process refunds the delay often results in interest being added and then a 1099-INT being mailed the following January. In such an event does anyone know from experience who receives the 1099-INT? The person who claimed the refund?
