I also had a client that received the 1st and 2nd with a check and the third was direct deposit.   He always owes and sends a check in for payment.  The only thing on his tax return is Schedule C income.  He doesn't get social security or VA benefits either.   He called me asking how they knew his bank information. 

An employee changed his bank account AFTER filing the 2019 return (and that return had a balance due that was paid by a check on the OLD account.

EIP#3 was recently directly deposited in the NEW checking account.

No SS, no nothing to indicate how the IRS got the new info.

I think we should all be scared, very very scared 🤣

Was it a new checking account with the same financial institution?

Hmmmmmm - not sure.   Good question.

And I love her in your chair 🙂

Thanks ....The reason I asked that question is many years ago I e-filed a return with direct deposit for a client... He transposed two numbers on the checking account number he gave me and didn't realize it until days after efiling... after the credit union was contacted, they said the direct deposit did not go through yet, but even if it did, they stated that they would have deposited it into the correct bank account number since they said that they check the bank account numbers with the names of the owners, not sure if that was accurate or not ....

Was interest income earned on the checking account the direct deposit went into ?

Not for my client.