If a payment is returned to the IRS by a financial institution due to insufficient funds, incorrect account information, closed account, etc., they will mail a Letter 4870 to the address they have on file for the taxpayer, explaining why the payment could not be processed, and providing alternate payment options.
If the funds are now available, you can make federal tax payments online here: https://www.irs.gov/payments
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
