IRS sales tax refund

I have never heard of the IRS collecting sales tax in the first place. That is generally something individual states handle.

I'm legitimately curious what your story here is.

@parleesteve-gmai 

As @FishingForAnswers mentioned, the IRS does not collect sales tax, your state does.  If this a refund of state sales tax, assign an income account to the deposit unless your CPA set up a receivable, in which case, apply the refund to the invoice (New > Receive payment).