GL Journal Line not available for reconciliation against bank statement. Journal source is Manual,

Hi
Our client has an unreconciled bank statement item.  This should be reconciled against a GL journal line, but the line does not appear in the Transactions Available for Reconciliation report, or in the the list of available transactions accessed from the bank statement line in the Bank Statements form.

GL account combo on the journal matches the Cash account assigned to the bank account.

Journal has source of Manual.  The only possibly unusual aspect of the journal is that it is Taxed.  Could this somehow prevent it from being available for reconciliation?

Thanks for any comments on this.

Ian