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
User Fee Cancellations
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for User Fee Cancellations (journal #544).
Account Number
DR/CR
Account Name
5301
Debit
Disbursements, MISC Fee Refund (20X5432.5)
6310
Credit
Miscellaneous Fee
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