Money sent to the IRS / Money received from the IRS
If your club needs to sent a check to the IRS as part of a tax penalty, it can be allocated equally or by ownership share as the club sees fit. By law though, the expense must be marked as non-investment.
If the IRS returns money that was sent to them as part of a tax penalty, enter an expense transaction in the amount of the original expense (or the current amount, if the IRS returned less than the original expense), but make sure to put in a minus/negative sign when entering the dollar amount. Other than this, keep all of the settings the same for this transaction as for the original expense.
If for any reason the amount received back from the IRS is more than what was originally sent, enter that amount as an Interest transaction in the club books.