My client received a CP11 saying that the amount was incorrectly computed   the return.  He told me when I prepared the return that he did not receive the $1400 payment and afterward he checked his bank account and the amount had not been received. I opened the return and calculated that amount had he received the credit, and the number are as shown in the CP11 letter. Basically, IRS says he received the money but it doesn't appear to have been deposited to his account. Does he have any recourse?