Rather, a bank sets up a temporary account to receive the refund from the I.R.S.
His father is the founder and president of Pro-Fit, an agency for temporary accounting and financial professionals in New York.
Although many consumers say they worry about fraud risks, some may not want to bother with temporary account numbers.
The checks work like this: a bank opens a temporary account, and the Internal Revenue Service deposits a refund into it.
Anyone with a credit card from Citibank, MBNA or Discover can request a temporary account number for use when buying online, by telephone or mail order.
Persistent unlawful file-sharers will receive warning letters from their internet service providers and if piracy is not reduced by 70%, the government will introduce a series of "technical measures", which could include temporary account suspension.
In addition, many news outlets and bloggers called the protesters hypocrites after they voted to deposit a $20,000 donation from Occupy Wall Street into a temporary account at Wells Fargo, even though financial institutions have been a target of the protests.
Consulting and auditing have been dumped: too risky and too distracting.Mr Siegfried estimates that the business of providing high-end temporary accounting help is already worth $5 billion a year, half going to traditional firms and half to firms like his and big temporary-staff companies such as Manpower, Robert Half and Resource Connections, an accounting specialist.
At Pure-Seed, the grass company attacked a year ago, the e-mail message from the presumed perpetrators was found to have come from a library in Eugene, a college town that is a magnet for self-described anarchists, but the sender had established a temporary account under an assumed name and was not found.
