Accountant paid our company back for a late fee from the IRS. How to handle that payment in QB?

Our LLC received a penalty from the IRS bc our accountant submitted our return late.  We paid the IRS a penalty fee from our account.  Later on, our accountant wrote a check to us for the amount that we paid.  I was wondering what would be the best way to handle the payment from our accountant to us in Quickbooks since it is not really a refund?  Thanks for your time.