What would be the entry for this scenario:

Company has excess tax reserve for 17 million, they should have released the entire amount excess accrual to income statement. But instead, they only released 5 million and the rest went to an account on balance sheet.

I want to know what the journal entries would be if they did what they are suppose to and what they actually did.

I am not even sure is the tax reserve account the same as allowance for doubtful account? Or was it something else?