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Call the bank or get an attorney. The IRS will do nothing since they put the money exactly where you told them to. The bank may take this position as well. Many banks will refuse a deposit if the names and SSNs of the account holder and refund recipient don’t match, but they aren’t required to reject such a deposit. They may even refuse to tell you who the “lucky” customer is.
You may need to hope the person who received the money is honest. If the person who got the money manages to return it to the IRS on their own, the IRS may eventually send you a check. I’m sorry to say this is a very difficult situation to solve and some taxpayers in this situation never get their refunds.
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