Thanks again for all the imput.  To summarize, the client did receive both economic impact payments.  Again, both payments were agreed to the IRS website and agreed to deposits in the clients checking account.  So rock solid on receipt of both payments.

Both payments were correctly shown on the Rebate Recovery Credit worksheet and lacerte input screens. 

That said, I could understand if the client said they did not receive a payment or two and the IRS adjusted the return to reflect.  That would make sense.  However the Client did receive both payments and both were included in the input screen and Rebate Recovery Credit worksheet.

Only one dependent was used as the qualifying dependent in the calculation of the credit.  Dependent is 9 years old, qualified for the Child Tax Credit, Soc Sec number is correct as is the last name (no changes in 9 years and information is carry over every year).

So, why would the IRS disallow the RRC?????

A gin and tonic sounds good right about now....