@IRonMaN   I have brought my 90-year-old client back to life twice.  She keeps getting notices from IRS that her SSN belongs to someone who died.  It tells her to contact Social Security (not an easy task these days).  They tell her to go back to IRS.  Taxpayer Advocate ignores us because, well, they're useless.  She didn't get the $600 EIP, but so far hasn't received a bill after claiming it on her 2020 return.  Nor did she receive the $1,400 EIP, we'll see how that works out.  I make sure she doesn't make ES payments because it's easier to wait for a bill than for a refund.