Interest from Form 1310 Refund?

[Sentinel]

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?

[LoganathanB]

Income in respect of a decedent must be included in the income of one of the following. 

• The decedent's estate, if the estate receives it. 
• The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it.
• Any person to whom the estate properly distributes the right to receive it. 

If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income.

IRS Publication 559