Can I deposit my tax refund in my moms bank account?

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DEPOSIT TO SOMEONE ELSE’S ACCOUNT

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-refund/deposit-tax-refund-someone-el...

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My aunt died last year and her 401k of 130k was deposited to a checking account to pay for her med bills. IRS wants 28k which is gone. What are my options?

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