Don't skirt the issue. It has nothing to do with NSS. If someone has money in an account, there must be an explanation of how it got there, if the authorities ask for one. It's subject to an IRS audit. There's no "imaginary" money, if one digs deep enough. If you claim to have money, you must prove that it was taxed, or exempt from taxation. Again, NSS or not is not the issue. Your last post is pretty absurd.