No, the IRS will not retry an EFT if the first attempt failed.
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."
For more information, click this IRS link: https://www.irs.gov/payments/pay-taxes-by-electronic-funds-withdrawal.
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.
If you also owe State Taxes, please click here and choose
your particular State: State
Tax Department Contact Info.
Please comment below if you have additional questions regarding
this issue so that I can assist you further.