of the impact that increased information sharing between Federal and State authorities would have on efforts to enforce minimum standards on paid tax return preparers. 203. Misdirected tax refund deposits Section 6402 is amended by adding at the end the following new subsection: (n) Misdirected direct deposit refund Not later than January 1, 2019, the Secretary shall prescribe regulations to establish procedures to allow for— (1) taxpayers to report instances in which a refund made by the Secretary by electronic funds transfer was erroneously delivered to an account at a financial institution for which the taxpayer is not the owner