federal_register: 2020-28167

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2020-28167 Misdirected Direct Deposit Refunds Rule These final regulations provide the procedures under section 6402(n) of the Internal Revenue Code (Code) for identification and recovery of a misdirected direct deposit refund. The final regulations reflect changes to the law made by the Taxpayer First Act. The final regulations affect taxpayers who have made a claim for refund, requested the refund be issued as a direct deposit, but did not receive a refund in the account designated on the claim for refund. 2020-12-22 2020 12 https://www.federalregister.gov/documents/2020/12/22/2020-28167/misdirected-direct-deposit-refunds https://www.govinfo.gov/content/pkg/FR-2020-12-22/pdf/2020-28167.pdf Treasury Department; Internal Revenue Service 497,254 These final regulations provide the procedures under section 6402(n) of the Internal Revenue Code (Code) for identification and recovery of a misdirected direct deposit refund. The final regulations reflect changes to the law made by the Taxpayer First...  

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