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

The Loss journals are used to record amounts that are shortages or stolen collections while in IRS accountability and amounts for which recovery is made or relief granted. The Loss journals may also be selected anytime an entry is required for a loss "record."

The journal numbers are in the 3XX series.

These journals may be accessed through the applicable process type selected from the RRACS Intermediate menu. For example:

Accounting Application

Dishonored Check File Apply - Loss

Unidentified Remittance File Apply - Recovery of Loss

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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