Sec. 1407. MISDIRECTED TAX REFUND DEPOSITS
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## SEC. 1407 MISDIRECTED TAX REFUND DEPOSITS **[**[26 U.S.C. 6402](/us/usc/t26/s6402)**]** Section 6402 is amended by adding at the end the following new subsection: > > ### “(n) Misdirected Direct Deposit Refund > > Not later than the date which is 6 months after the date of the enactment of the Taxpayer First Act, the Secretary shall prescribe regulations to establish procedures to allow for— > > > #### “(1) > > taxpayers to report instances in which a refund made by the Secretary by electronic funds transfer was not transferred to the account of the taxpayer; > > > #### “(2) > > coordination with financial institutions for the purpose of— > > > ##### “(A) > > identifying the accounts to which transfers described in paragraph
(1)were made; and > > > ##### “(B) > > recovery of the amounts so transferred; and > > > #### “(3) > > the refund to be delivered to the correct account of the taxpayer. ” > . # TITLE II 21ST CENTURY IRS ## Subtitle A Cybersecurity and Identity Protection
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Sec. 1407
MISDIRECTED TAX REFUND DEPOSITS
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