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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

Photocopy 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 Photocopy Cancellations for Current Year and Prior Year (journal #536).

Account Number

DR/CR

Account Name

2340

Debit

Photocopy Fee Current Year (20X5432.7)

2342

Debit

Photocopy Fee, Pr Yr (20X5432)

5100

Debit

Disbursement, Principal (20X0903)

2410

Credit

Refund Repay Principal (20X0903)

6310

Credit

Miscellaneous Fee

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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