In the Taxpayer Advocates Blog on 8/10 the NTA says the Advocate Office can now help with stimulus payments and gave 5 scenarios where TAS would intervene:
#1. Eligible taxpayers using non-filer tool and claiming at least one child but did not receive stimulus for child.
#2. Eligible individuals filing Form 8379 – Innocent Spouse and did not receive the EIP.
#3. Eligible individuals whose EIP was based on 2018 or 2019 which was negatively impacted by math error adjustment.
#4. Eligible individuals who were victims of identity theft and did not receive an EIP once identity theft is resolved.
#5. Eligible individuals who did not receive EIP because they filed MFJ with deceased or incarcerated spouse IRS will recalculate and issue based on non-deceased or non-incarcerated spouse.
The IRS to begin making direct payments in same manner as original EIP payment was received, however if taxpayer previously received debit card a check will be issued.