The IRS considers this your problem.However, if the bank rejects the direct deposit and returns it to the IRS, a paper check is issued.If the bank accepts the electronic transfer of funds into the wrong account you need to work with that bank to recover the funds.If the bank returns the funds to the IRS, a paper check will be issued and sent to the last known address on file.If the deposit hasn't been processed, call the IRS and ask them to stop the direct deposit. 1u2013800u2013829u20131040, Monday through Friday from 7 AM - 7 PM. (Not sure what time zone they are talking about here but I'm guessing eastern time.)If you've contacted the bank and nothing has happened in two weeks, you can file Form 3911, Taxpayer Statement Regarding Refund, regarding a trace. Banks are then allowed 90 days to respond.The IRS cannot make a bank accept an electronic refund or return the funds. Then it might become a civil suit against the bank.That's about all the information I have found on a situation like yours. Hopefully you can stop the deposit and just get a paper check.