Use of Account 20X1807--Refund of Moneys Erroneously Received and Covered

A decision was requested as to whether the account 20X1807 (Refunds of Moneys Erroneously Received and Covered) could be used to pay the refund by the Internal Revenue Service (IRS) of a fine paid pursuant to a conviction for violation of wagering tax statutes. This refund was ordered in connection with subsequent vacation of the judgment. The refund should be charged against account 20X0903 (Refunding Internal Revenue Collections) rather than account 20X1807 since initial receipt of the fine by IRS was apparently treated as internal revenue collection. Account 10X1807 is available only when the refund is not properly chargeable to any other appropriation.