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Negotiation of check – IRC § 6695(f): Penalty in calendar year 2023 is $560 for a tax preparer who endorses or negotiates any check payable to another person. The penalty for returns filed in calendar year 2024 is $600.00 per check.

https://www.irs.gov/payments/tax-preparer-penalties#:~:text=Negotiation%20of%20check%20%E2%80%93%20I....

  Check out https://www.irs.gov/wheres-my-refund