Form 2158 Credit Transfer VoucherShown is the Form 2158 with corresponding IRM 3.17.21.3.2 lettered paragraphs (shown above). The Journal: boxes are for RRACS Journals number to be applied to the Form 2158 document, refer to IRM 3.17.64.9, Accounting Control General Ledger Policies and Procedures, Credit Transfers for more information.