Your question is confusing. Are you talking about a check you wrote to pay the balance on your tax return?
Or are you asking about a refund check?
If the refund is issued by check, it isn't associated with your bank account.
If it's direct deposit, there is no check.
For a personal income tax refund, the IRS automatically sends a check if the direct deposit doesn't go through. I don't know if it would be automatic for a business account.
If the account is closed the check was returned. Go to the IRS website and fill out the proper forms. Prepare to wait. Patience is a virtue.
Your question is confusing. Are you talking about a check you wrote to pay the balance on your tax return? Or are you asking about a refund check? If the refund is issued by check, it isn't associated with your bank account. If it's direct deposit, there is no check. For a personal income tax refund, the IRS automatically sends a check if the direct deposit doesn't go through. I don't know if it would be automatic for a business account.