It's never fun to get this type of letter from the IRS, but there are steps you can take to resolve the situation.

The IRS payments will be direct deposited into a taxpayer's bank account or arrive via paper check. Taxpayers who receive a payment will also receive a separate letter notifying them of the claim.

The agency will send a letter to recipients to let them know they will receive the payment. The tax agency said the checks will be sent in December, with most of the payments arriving by late ...