there is an over accrual that is still sitting in the liability for three years now.. if i want to reverse should I use relevant expense account?

Do you mean the statement balance is higher than the book balance? If that is case, I would assume payments were applied in full to the liability and not allocated to interest expense. You would need to debit interest expense and credit the liability to fix.

If the liability balance is higher than the statement balance that would require more information. If the liability was used to purchase an asset, the asset value on the balance sheet could be incorrect. Another possibility is if the owner (assuming this is a small business passthrough entity) paid part of the original purchase out of personal funds and the contribution was never recorded.