If the wrong electronic account
number is submitted and it's an invalid number so it's rejected,
the IRS issues you a paper check. If the wrong number is submitted
and it's a valid number (it just isn't your account number), then
the IRS has no way of knowing that, because it doesn't come back to
them as rejected. In that case, it isn't the IRS' responsibility to
track down the wrong account number and retrieve the deposit. It's
your responsibility to talk to your bank so they can identify,
according to the incorrect but valid routing code and account
number, the bank and account that have your deposit.
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