The IRS will not resubmit a dishonored "check or other commercial payment instrument (debit?)", but the clearing house may. It's up to you to decide whether to wait and see if the clearinghouse resubmits it to the bank, or whether you should make an additional payment.
From IRS Topic No. 206 Dishonored Payments
My check (payment) didn't clear. What now?
- At times, taxpayers will call the IRS because they received a Letter 608C, Dishonored Check Penalty Explained, stating that their payment was dishonored and returned from a financial institution unpaid. When this letter is sent out to the taxpayer, the check is determined to be unpaid and the IRS won't resubmit it for payment. The IRS doesn't resubmit checks or other commercial payment instruments a second time for payment.
- When a check or other commercial payment instrument isn't paid, however, the clearinghouse does frequently resubmit it to the bank.
- The clearinghouse, not the IRS, determines whether or not to resubmit a payment so the IRS doesn't know if the payment instrument will be submitted a second time or not by the clearinghouse. It's up to you to decide whether to wait and see if the clearinghouse resubmits it to the bank, or whether you should make an additional payment.
- If your check or other commercial payment instrument is resubmitted and there are sufficient funds in your bank account to cover it, the check will be paid and not returned to the IRS, so you won't be charged the dishonored check penalty. If the payment is honored after the due date, however, you may be charged interest and a penalty for the late payment. We'll notify you if a balance becomes due on your account.
