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

This IRM subsection discusses the journals used to record all types of disbursement transactions. These transactions include:

Refunds

Refund cancellations

Erroneous refunds

Voucher and schedule of withdrawals and credits generated through the Intra-governmental Payment and Collection System (IPAC)

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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