{"abstract":"These proposed regulations provide guidance on section 6402(n) of the Internal Revenue Code (Code), concerning the procedures for identification and recovery of a misdirected direct deposit refund. The regulations reflect changes to the law made by the Taxpayer First Act. The proposed regulations affect taxpayers who have made a claim for refund, requested the refund be issued as a direct deposit, but did not receive a refund in the account designated on the claim for refund.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2019/12/23/2019-27653.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"84 FR 70462","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Comments and requests for a public hearing must be received by February 21, 2020.","disposition_notes":null,"docket_ids":["REG-116163-19"],"dockets":[],"document_number":"2019-27653","effective_on":null,"end_page":70466,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/12/23/2019-27653.xml","html_url":"https://www.federalregister.gov/documents/2019/12/23/2019-27653/misdirected-direct-deposit-refunds","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-27653?publication_date=2019-12-23","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-12-23/2019-27653/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":7715,"last_updated":"2026-07-27 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-12-23/pdf/2019-27653.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-27653.pdf?1576790122","publication_date":"2019-12-23","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/12/23/2019-27653.txt","regulation_id_number_info":{"1545-BP41":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1545-BP41/misdirected-tax-refund-deposits","title":"Misdirected Tax Refund Deposits","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1545-BP41&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP41"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP41/misdirected-tax-refund-deposits","title":"Misdirected Tax Refund Deposits"},"comments_count":1,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2019-0058","supporting_documents_count":0,"docket_id":"IRS-2019-0058","document_id":"IRS-2019-0058-0001","regulation_id_number":"1545-BP41","title":"Misdirected Direct Deposit Refunds (REG-116163-19)","checked_regulationsdotgov_at":"2022-02-09T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":70462,"subtype":null,"title":"Misdirected Direct Deposit Refunds","toc_doc":"Misdirected Direct Deposit Refunds","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":84}