And my understanding is that the IRS tries once and once only to make the deposit; if it's refused for any reason, they give up and cut you a check. (Actually, that's a pretty sensible policy, given that the last thing they want to do is deposit your refund into the wrong account.)

That's preferable to what VA did to me one year. Routing number and account number were correct, but the bank didn't accept the VA check. There was no notifcaiton that the deposit hadn't been made. What I did receive was the state refund information (?1099?) the following February with my so-called refund -- which I'd never received.

~~ Alison