Any amount received from any public agency as a return or refund of taxes paid on real property or on food purchased is excluded from income.

Accept an allegation that a refund of this nature has been received and exclude the income without further development unless you have reason to question the allegation (e.g., the program making the refund is unknown, the amount of the refund appears inordinate, etc.).

Income tax refunds, SI 00815.270.