What, you had overpaid the taxes
Who did you talk to at the bank?
They should be willing to present the check (to the Treasury) for payment & only then give you credit for it.
Make sure he understands that you are willing to wait for the check to clear the Treasury. That way the bank isn't at risk at all.
These banks are turning into a giant PIA.
You should talk to the manager & tell him this is what your CPA told you to do. Bring your old corporate papers with you that shows you were the president of the corporation.
The IRS isn't going reissue the check. You'll have even less luck with them.
The only other alternative
is to open a corporate bank account, deposit the check, wait for it to clear, and then write yourself a check and then close out the account. A complete waste of time & energy
That check should have been issued long before now unless you didn't file the corporate tax
return until real late.
I don't know what else to tell you; the alternative is to write a letter to the IRS explaining all this, but you would have to include the check & you would probably never see it again or the money.