If we have noncustomers bringing in MasterCards where their income tax checks have been deposited into however the cards do not reflect the name of the person or are not embossed, are we required to offer the cash advance option? How would we know that the funds in those cards actually belong to the person requesting the advance if the cards are not embossed? In case of fraud, who takes the loss?

Requirements to provide cash advances and instructions for obtaining authorizations can be found in this Related Thread