a) that you have an outstanding tax bill, or other garnishment, and while you overpaid, you will not be receiving a refund, and they'll need to find you to make payment some other way.
b) the return is fraudulent and they're going to have to pick up the pieces when the IRS figures it out and reverses the deposit. Plus, they didn't get paid.
Is that $40 of risk? Eh, probably not, but it's something.
a) that you have an outstanding tax bill, or other garnishment, and while you overpaid, you will not be receiving a refund, and they'll need to find you to make payment some other way.
b) the return is fraudulent and they're going to have to pick up the pieces when the IRS figures it out and reverses the deposit. Plus, they didn't get paid.
Is that $40 of risk? Eh, probably not, but it's something.