In 2009 I cashed in several series e savings bonds that my Mother had given me as gifts many years ago. The bank correctly sent me a 1099 int for the interest amount, which I claimed on my 2009 1040 and paid taxes on. Last week my Mom got a notice from the irs that she owes taxes and penalties for not reporting that interest. Apparently the bank incorrectly reported the interest to the irs under her ssn and not mine. So where do I begin to unwind this mess....?