rbynaker
Level 13

Start a payment trace:

https://www.irs.gov/newsroom/questions-and-answers-about-the-third-round-economic-impact-payment-top...

I would file the return with the amount on the letter and then amend to claim RRC if the payment trace reveals that the payment was never received.

Edit: Got ninja'd twice!  That's what I get for looking up the URL before posting. 🙂