The IRS sent out 109,000 notices to taxpayers, telling them their stimulus checks were applied to old tax debts - form 2007. In fact, these were errors, due to a computer glitch that apparently mixed up the current stimulus payments, which can't be applied to pay old tax debts, to the stimulus payments from the Great Recession, which could be taken to pay old tax debts. Instead, these taxpayers were not receiving a stimulus payment, because the IRS needed their 2018 or 2019 tax return to issue that. These taxpayers did not have a 2018 tax return on file, but had submitted a 2019 tax return. Due to delays from COVID, their 2019 tax returns were still not processed by the 12/31/2020 deadline for the first stimulus checks. They can claim it on their 2020 tax return as a "recovery rebate" refundable credit.