One question that I haven't addressed in detail until now is what happens if your refund was tied to a refund anticipation loan (RAL), refund anticipation check (RAC), or similar product. In those events, refunds are not usually directed to your bank account, but rather to an account managed by a third party (like a lender or preparer). The question, of course, is how to make sure that money gets to you - as the taxpayer - and not to the third party.
If the tax returns also transmitted your underlying bank account information of the taxpayer, the IRS may be able to direct deposit refunds into your regular bank account. If that's not possible - and the IRS doesn't have your information on file - they'll send your check by mail.
This was on the website Forbes
