I just got a client who is getting letters from the IRS for taxes owed.  Looks like he was sent an EIP as debit card but also claimed the $1400 credit so double counted the credit. He say the debit card was never received but he didn't fill out a 3911 at the time.  My question is whether it is too late to submit a form 3911 given the card was sent out way back in March 2021.