QUESTION:  I am getting ready to close my receivership and distribute the funds in the estate to the two parties.  I have just learned that the Social Security number one of the parties gave me is not his.  What should I do?

ANSWER:  As a receiver you are the agent of the court.  As such, you must not be a party to any conduct that may not be legal.  You should bring this issue to the court’s attention by filing a request for instructions as to what you should do with the funds under your custody and whether you should notify the IRS and FTB about what is clearly a violation of the law by one of the parties to the case.  Like with all the requests for instructions, you should give the court a recommendation as to how you think you should be instructed.  The use of a false Social Security number is a crime. See 42 U.S.C. §408(a)(7)(B).