The taxpayer brought me an envelope with the information he received from Treasury Direct. I got my first look at the 1099's that he printed of of Treasury Direct. 

2023 1099-INT was available on the website 01/03/23

2022 1099-INT was available on the website 08/01/22

2021 1099-INT was available on the website 09/21/21

I am thinking these are the dates the bonds matured. Taxpayer received the the funds and deposited it on April 7. I am a little surprised the IRS has not contacted him about the unreported interest in 21 and 22. 

I think the proper action is to amend the 21 and 22 return and file the 23 normally.