Taxpayer’s check returned undelivered by the Postal Service and the taxpayer does not meet IRFOF eligibility. The taxpayer does not pass disclosure through IRFOF due to lack of data on IRFOF. IRM 21.4.3.4.3, Undeliverable Refund Checks
If you check Where’s My Refund (WMR) tool and see you have a reference code, you should identify the code and see if any action is required.
In many cases, no action is required on your part. If there is an issue, the IRS will typically send you a letter to your mailing address on file within 90 days stating what the issue was, and any additional information required.
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