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SECTION 9. DIRECT DEPOSIT OF

Internal Revenue Bulletin 1999-21 · 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. The taxpayer’s

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▸Contents — Internal Revenue Bulletin 1999-21

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