There is nothing that says the IRS will check, but if they send the payment to the 2018 banking information, and the account is no longer active, the bank will reject the debit. If the payment is rejected by the ban, the IRS will issue and mail a paper check.
The IRS is also launching "Get My Payment", a service to track your payment and allows some Taxpayers to update their banking information.
That site should be active next week.
IRS Get My Payment
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