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bulletin Internal Revenue›Rev. Proc. 96-63, 1996–2 C.B. 420, is

SECTION 9. DIRECT DEPOSIT OF

Internal Revenue Bulletin 1997-52 · 2026-10-03 edition · updated 2026-10-04 · United States

REFUNDS

.01 The Service will ordinarily process a request for Direct Deposit but reserves the right to issue a paper refund check.

.02 The Service does not guarantee a specific date by which a refund will be directly deposited into the taxpayer’s financial institution account.

.03 Neither the Service nor Financial Management Service (FMS) is responsible for the misapplication of a Direct Deposit that is caused by error, negligence, or malfeasance on the part of the taxpayer, On-Line Filer, financial institution, or any of their agents.

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▸Contents — Internal Revenue Bulletin 1997-52
Internal Revenue Bulletin 1997-52

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