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Unidentified Apply

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

This subsection describes the journals used to record the transfer of revenue receipts from Unidentified and the application to the proper general ledger accounts.

Reclassification of funds may be required.

The journals will also be used to journal EOD Run-16 data if problems occur with the electronic data transfer.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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