I have a client who qualified for full EIP2 and EIP3 based on his 2019 income. The checks were sent but never reached him and were returned to the IRS. I filed Form 3911 to request that the checks be reissued. The IRS responded saying that the EIP2 check was in fact returned but since his 2020 income was above the limit (it was) he does not qualify. Similar response for EIP3-2021 income.
Is the IRS acting in accordance with the law? I feel like they are in the wrong here. Any insight or references would be appreciated.