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Number

Forms

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

This table lists the forms used in the IRM.

Form Number

Form Title

Form 23C (RRACS 006)

Summary Record of Assessment/Assessment Certificate (RRACS Form)

SF 224

Statement of Transactions (Treasury Bureau of the Fiscal Service Form)

Form 813

Document Register

Form 813-A

Recap of Document Registers

Form 1331

Notice of Adjustment

Form 2158

Credit Transfer Voucher (RRACS Report)

Form 2162 (RRACS 025)

Summary of Assessment Certificates Issued (RRACS Report)

Form 2162 (RRACS 025A)

Summary of Assessment Certificates Issued for Fiscal Year Ending (RRACS Report)

Form 2188

Voucher and Schedule of Overpayment and Overassessments

Form 2424

Account Adjustment Voucher

Form 3244

Payment Posting Voucher

Form 3245

Posting Voucher -Refund Cancellation or Repayment

Form 3809

Miscellaneous Adjustment Voucher

Form 4028

Service Center Control File Adjustment Record

Form 8166

RRACS Input Reconciliation Sheet

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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