Recovery Rebate credit

[Chet1]

My client received a CP11 saying that the amount was incorrectly computed   the return.  He told me when I prepared the return that he did not receive the $1400 payment and afterward he checked his bank account and the amount had not been received. I opened the return and calculated that amount had he received the credit, and the number are as shown in the CP11 letter. Basically, IRS says he received the money but it doesn't appear to have been deposited to his account. Does he have any recourse?

[Just-Lisa-Now-]

File Form 3911 and trace where the payment went.

[Chet1]

my client has a balance due due to the RRC. Does filing form 3911 stop accumulation of interest?

[dkh]

I had same situation with a client.  I told my client to pay the balance due.   Who knows how long it will take to trace the payment.  

Edit  - no the 3911 will not stop interest and penalties from accruing.

[rbynaker]

This is outside of my wheelhouse but someone posted on another list:

https://www.law.cornell.edu/uscode/text/26/6213

From (b)(2)(A):

"Request for abatement

Notwithstanding section 6404(b), a taxpayer may file with the Secretary within 60 days after notice is sent under paragraph (1) a request for an abatement of any assessment specified in such notice, and upon receipt of such request, the Secretary shall abate the assessment. Any reassessment of the tax with respect to which an abatement is made under this subparagraph shall be subject to the deficiency procedures prescribed by this subchapter."

Sounds to me like if you want to keep Tax Court on the table as a future option you have to formally request an abatement of the math error correction within 60 days.  Then the IRS is "it" to make the correction through normal deficiency processes.

That said, I've heard if you can get through on the phone to the IRS you can have them trace it without the 3911.  If they can at least tell you how the payment was issued that's half the battle.  It's supposed to be relatively easy to get the debit cards reissued.

Are we having fun yet?

Rick

[Just-Lisa-Now-]

if it was a debit card, super easy to get it replaced, call the EIPCard 800# and plug in your SSN and zipcode, if one was issued to you, they'll replace it.

[George4Tacks]

Chances are they received the debit card and tossed it as junk mail. Have them call MetaBank and they should be able to get a new card sent.

https://www.metabank.com/contact

[Just-Lisa-Now-]

I call the phone number listed here and get them reissued
https://www.eipcard.com/