I think this is for the taxpayer who used one of those third-party companies to take the tax preparation fee out of their refund (or refund advance or whatever else those things are).

The IRS messed up and sent those to the wrong bank accounts, and the IRS said they were going to resend those ones to the correct account (I have stuck in my head that today was the last day, but I would need to look that up).

I guess the IRS felt that their screwup was a valid excuse to ignore the law's deadline of January 15th to send those payments.