Number›Note:›Enterprise Computing Center (ECC) Refund, Photocopy, Anti-Drug, Informant Reward, Miscellaneous (MISC) Revenue, Oil Spill Refund, User Fee, Arbitrage, Enterprise Computing Center Customer Account Data Engine (ECC-CADE), and Cover Over Cancellations
Enterprise Computing Center (ECC) Refund Cancellations
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for ECC Cancellations (journal #534, #535 and #546).
Account Number
DR/CR
Account Name
5100
Debit
Disbursement, Principal (20X0903)
4110
Credit
ECC Suspense For Master File-BMF
4210
Credit
ECC Suspense For Master File-IMF
4215
Credit
CADE ECC Suspense
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