Happened to us two times yesterday. 

It is possible that the 2 clients may have received the money and just forgot to tell us.  Maybe they got a card and threw it out by mistake.  We called them to make sure.  I wonder how the IRS system works to make sure taxpayers don't double dip into the stimulus system?   Do they check the recovery rebate amounts the moment we efile ?  It seems so as you get a message no too long after efile that the refund is less by the recovery amount. Is this the first line of defense against fraud ?

What's your experience with clients who throw away the stimulus debit card by mistake ? We've had a client who called IRS 2 times.  First answer was just claim it on the return.  Second time around, answer was call IRS and see what bank processed the card and call bank to make a trace.  Does anybody know what banks were used to process the stimulus cards ?

Proseries also developed shutdown problems yesterday which makes us more cautious.  Hope everything is sorted out.