If you find that you have correctly entered the bank details and that the IRS should have been able to withdraw the funds, then you can file an accuracy claim and ask for the refund of penalties and interest paid by you. In order to make the claim you will take the following steps:
1) Make sure that you have a notice from the IRS asking for penalties and interest
2) Go to Accuracy claim form
3) Select the year
4) Follow the steps
5) Wait for the email with link to upload the documents
The Accuracy department will be the ones to determine if your claim is correct and they will send you the response to your claim.
