R23 is only used if the credit entry was refused by its intended recipient. For example, maybe the receiver is owned money and has informed the debtor a partial payment will not be accepted, but the debtor tries sending a partial payment regardless.
You have to use R02 -- account closed, if the account number in the ACH record matches a closed account at your bank.
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John S. Burnett
BankersOnline.com
Fighting for Compliance since 1976
Bankers' Threads User #8