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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The journals in this subsection are used to record the transfer of debits/credits between various general ledger accounts and to and from CFO RACS Units. The following transactions are included:

Miscellaneous Applications

Cover Over Liability

Misc Application II

Unidentified Apply

PFIC Apply

Dishonored Check Apply

ECC Applications

Credit Transfer Out

Credit Transfer In

Account Transfers

TRACS Applications

Confirm Transfers

Erroneous Refunds Court Case

Erroneous Refunds Non-Court Case

Non-Payment of Erroneous Refund

Clear Erroneous Refunds

Informant Rewards

Informant Rewards Offset

CADE Recap Manual Input

Recover Insolvency

Revenue Clearance TRF

SC CARS Reclassification

The valid accounts are listed under each subsection.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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