Bob I do not know all of the details as I do not do his tax returns. He said the credit union took care of it and verified that the certified bank check was deposited. Also as far as the scanners go, I am just repeating what I have heard at webinar from instructor, who is a former IRS agent I believe. I also believe that I read somewhere this . Apparently when covid-19 hit, and a lot of the employees were not working at the office, apparently they started using scanners. But I don't know for sure. To me it doesn't matter, as the IRS is ultimately responsible whether a subcontractor did it or not. I know  941 return for my client was not processed correctly and other cpas have said the same thing. Never had a problem with the 941 returns before covid-19. @dkh I think can back me up on this.