I had a client that called all bent out of shape because they never received their refund.  This was 6 months after return was efiled.  IRS Refund Status showed it was direct deposited within two weeks of efiling.  Client accused me of sending it to wrong account because they never received it.   Told them what account they had given me so they could verify with bank.  Yep - money went into their account and was withdrawn by them two days later.   I got an - Oh sorry we forgot.