I would rather make responsible the guy who stole the debit card from the client's mailbox.  IRS was supposed to send out notices to everyone who got one, but so far I have seen only one notice for about 20 cards I know about.  And these were mailed a month ago.  

I have not seen any cases where the amount of the EIP was miscalculated -- although I expect some rare examples where it's not certain whether it was based on 2018 or 2019 income.  So if "Get My Payment" shows a payment issued, I'll figure the amount.  But I'm finding more "no records" for EIP#2, than I expected.  IRS says if it doesn't show up online now, it's not going to show up.  So I will prepare the return to claim the RRC, and warn the client that an IRS notice may be forthcoming.