What happens when the IRS refunds money via direct deposit to a closed account?

my brother filed his tax return and chose to have the funds direct deposit into his bank account. his wallet got stolen and someone messed up his bank account using his debit card, etc, so bank of america decided to close the account out and give him a new one. the IRS was sent the direct deposit on Thursday night but the account it was sent to is closed. what happens now? does he lose the money? who should we call?|||It bounces back to the IRS, which then sends a paper check.|||The IRS would get the money back from the bank. Then you would need to contact them (IRS) to get the money deposited in the right account.|||The irs then sends a check|||VB's answer is correct.