Per the IRS
: "If a payment is returned by your
financial institution (e.g., due to insufficient funds, incorrect account
information, closed account, etc.) the IRS will mail a Letter 4870 to
the address we have on file for you, explaining why the payment could not be
processed, and providing alternate payment options."
You will need to pay
your balance due to the IRS
with a check or money order or you can pay directly through
the IRS Website here: https://www.irs.gov/payments.