Many banks do not check the name on the deposit against the name on the account. They will just deposit the refund in the specified account number.
If your tax preparer had your refund deposited in their own bank account, they stole your refund. It's out-and-out theft. You should report it to your local police. If you paid the person to do your taxes, you should also file a complaint with the IRS. See the following link on the IRS web site for the procedure to follow.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/tax-professionals/make-a-complaint-about-a-tax-return-preparer">https://www.irs....>
Unfortunately, if it's a case of theft, it's not clear whether you will be able to recover the stolen refund, and there is no fixed procedure for doing so.
