This is unrelated to the error regarding dependents that I saw in another post. 

I have a couple clients who qualified, but did not receive the stimulus payments (one or both).  Their tax return was prepared with the recovery rebate credit being taken.  Now, they have gotten letters from the IRS adjusting their refund.  

One client was able to verify with his bank that nothing was deposited.  He didn't receive any checks/debit cards either.  He is pretty diligent about the mail, so I don't think it was inadvertently tossed. 

Another is a disabled person.  His sister went through the channels online before we filed trying to track it down.  The first WAS deposited into his account.  The second WAS deposited into an UNKNOWN account.  When we looked at the IRS documents about what to do, we were told to use the Recovery Rebate Credit in this case.  He clearly has no access to the money.  

Is anyone else receiving these letters.  They don't really offer a method for disagreement.  I am trying different ways to respond.  Of course, I first ask taxpayer to "double check" and to get any documentation if possible.  

The client in scenario #2 has a friend who was told to use form 3911, but that doesn't seem quite right in this case. 

Any insight would be great!

Amy