Tax on joint account SSN switch

[cld]

I have a joint account with my mom. She is 74, and the account is under her SSN. She wants to switch the account SSN from hers to mine (she does not want to do paper work anymore) and gradually give the money to me. The mutual fund company has no problem with SSN switch, but how about IRS? Can I report the dividend/interest/capital gain/loss on my 2008 return if I switch the ssn and still co-own the sccount with my mom?

Thank for your help.