@Bevinab - my suggestion - and it is just that - focus your energies with Wells Fargo.
The IRS has no responsibility in this matter. the is the link the 'green book'.
note that page 1-8 states:
https://fiscal.treasury.gov/files/reference-guidance/green-book/greenbook-full.pdf
"The financial institution’s responsibility is to post the Direct Deposit payment to the account indicated on the ACH record. If the funds are posted to a valid account that turns out to be incorrect, the financial institution is not liable to the government for the return of the funds. If the taxpayer or the taxpayer’s agent gave the incorrect account information, neither Fiscal Service nor the IRS will assist the taxpayer with recovering the funds. The taxpayer is free to pursue civil action. If, however, the IRS made the error, it will make the taxpayer whole."
Contact Wells and ask for the "office of the president'. Very clearly state this is a 'complaint' as the banks have very specific processes and definitions of a 'complaint' that are required by their regulator, the OCC. Keep using that word: "complaint"
Keep asking the representative you talk to to 'escalate the call' to a more and more senior person. You may want to contact the local television station who often has reportors that highlight these consumer complaints...and the last thing Wells needs is ANOTHER bad situation in the press.
Focus Wells on the fact that the account number and the account owner name that was transmitted on the ACH transfer from the IRS did not match, hence, Wells has an obligation to act and resolve that. While Wells front line workers may be telling you that the account number is an active account number of another account holder, they are not going to be able to dispute that the account NAME on the transaction did not match (although they may not have access to that information).
There has to be a control in place in Wells to prevent this EXACT situation from occuring....and shocking there isn't one.
In fact, their own website, which advertizes ACH product, indicates they need the NAME and ACCOUNT number
https://www.wellsfargo.com/biz/wells-fargo-works/financial-management/payments/the-power-of-ACH-and-...
another suggestion: threaten to Wells, and if no satisfaction, that you will contact the OCC, who is their regulator...
https://www.occ.treas.gov/about/index-about.html
post back as I am curious on what progress you make!
