We had a fun one last week.  Guy dies in January 2020.  Brother-in-law handles the estate.  First stimulus payment comes and he mails back the check like all responsible Americans are supposed to do.  Fast forward to 2021.  Return is filed claiming the full recovery rebate plus reporting $900 in withholding that is all coming back since there was no tax on the return.  Total refund due is $2700.  The non-dead guy gets a notice saying they are adjusting the return and a refund of $300 will be sent out.  We inform him that the notice could just be bogus so wait and see what the actual check is.  He is hot to trot because he wants to get the estate done and over so he calls the IRS.  The IRS person tells him tough luck if he sent the check back but there is an error on the notice so he really should be getting back $1200 ($600 plus $900????).  I'm not sure what kind of math major the IRS person has, but our guy just wants to move on so he'll take whatever the IRS wants to give him at this point.