That's a good question.  As I have seen here over the years when folks try to deposit their refund into someone else's bank account, it kind of depends on the financial institution whether or not it will fly.  Some make sure everything matches up perfectly and others have the opinion of this credit union - "how do we know you didn't want to deposit your refund into Aunt Betty's account"?  So whose fault is it?  Did the client provide a bad number or did someone have fat fingers entering a good number?  Sometimes in life we have to own up to our own mistakes, whether it is the preparer or the client.  I think what really sucks it the fact that some bozo acted like he or she just won the lottery and gobbled up the $1600 without any remorse.  For that jerk, I hope karma finds them soon.