I have no idea why the IRS does not implement a section in their website to allow tax payers an opportunity to make changes to their bank account routing and account numbers. This is unacceptable on the IRS's behalf.
In my opinion, the IRS should take heed on how the Employment Development Department (EDD) provides unemployment payments to recipients out of work. The EDD provides a debit card to the recipient and deposits money into the card account. The debit card doesn't care whether the recipient has changed their personal banking information, or if he/she even has a bank account at all.
I would rather have the IRS deposit my refunds into an IRS debit card rather than into a bank account.
