Part 2. Information Technology

Chapter 3. IDRS Terminal Responses

Section 44. Command Code PIVAR

2.3.44 Command Code PIVAR

Manual Transmittal

August 21, 2019

Purpose

(1) This transmits revised IRM 2.3.44, IDRS Terminal Responses, Command Code PIVAR.

Material Changes

(1) IRM 2.3.44 is revised to comply with Interim Guidance Memorandum RAS-01-0509-01, Guidance on Elimination of the Law Enforcement Manual (LEM) Format. The Official Use Only (OUO) content from LEM 2.3.44 is merged into IRM 2.3.44.

(2) September 6, 2019 change effort to update Aged IRM. Added a new Internal Control Number section

Effect on Other Documents

IRM 2.3.44, dated September 6, 2019, is superseded.

Audience

LMSB, SB/SE, TE/GE, W&I.

Effective Date

(09-06-2019)

S. Gina Garza
Chief Information Officer

2.3.44.1 (09-06-2019)

Program Scope and Objectives

  1. Purpose: This transmits revised IRM 2.3.44, IDRS Terminal Input, Command Codes PIVAR.

  2. Audience All IRS business areas.

  3. Program Owner: Customer Service.

  4. Primary Stakeholders Wage & Investment (W&I), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), and Enterprise Operations (EOPS).

  5. Program Goals This system manages data that was extracted from the Corporate Account Data Stores (BMF and IMF) allowing IRS employees to take specific actions on taxpayer account issues.

2.3.44.2 (01-01-2009)

General Information for Command Code PIVAR

  1. Command code PIVAR displays an explanation of the computation of the following penalties on a specific tax module:

    1. Bad Check See Exhibit 2.3.44-3.

    2. Failure to Report Tip Income See Exhibit 2.3.44-4.

    3. Fraud See Exhibit 2.3.44-5.

    4. Late Filing (also known as daily delinquency penalty) See Exhibit 2.3.44-6.See Exhibit 2.3.44-7. See Exhibit 2.3.44-8.

    5. Negligence See Exhibit 2.3.44-9.

  2. Four types of non-error responses are possible:

    1. Those penalties which were not assessed WILL NOT APPEAR on the screen. If all of the penalties were not assessed, a special no-penalties format will be displayed. See Exhibit 2.3.44-10.

    2. If a penalty was totally abated or requires special information as to why there is no computation breakdown an information line will be put out directly below the penalty name.

    3. A penalty computation breakdown will be displayed which explains how the penalty was computed.

    4. It is also possible to have a combination of penalty explanations using (b) and (c) above. The appropriate penalty name will be shown before each type of output.

  3. Only tax periods subsequent to 198212 will be considered.

  4. The computation uses only information accessed from the ITIF or BTIF tax module.

  5. For a complete computation, the module must not contain any of the restrictive conditions specified in the list of messages in See IRM 2.3.44.2.and See IRM 2.3.44.3.

  6. The command code will allow the TIN, MFT, tax period and name control to be passed from a preceding command code such as TXMOD and other PINEX command codes; thus eliminating the requirement to always input the data on the screen.

  7. The input screen is shown in See Exhibit 2.3.44-1.

  8. The output error display screen is shown in See Exhibit 2.3.44-2.

2.3.44.3 (01-01-2003)

Terminal Responses Validation Error Messages — CC PIVAR

  1. NOTE: WHEN ANY ONE OF THE FOLLOWING MESSAGES IS DISPLAYED—THERE IS NO FURTHER PROCESSING.

  2. INVALID TIN — The requested TIN does not meet the standard validity criteria or is not IMF or BMF.

  3. INVALID MFT — The requested MFT code does not meet the standard validity criteria.

  4. INCONSISTENT MFT/TIN — The MFT code input is inconsistent with the type of account input.

  5. MFT 13/55 INVALID FOR CC PIVAR — Civil Penalties are not displayed or explained by the PINEX System.

  6. INVALID TXPD — The tax period input does not meet the standard validity criteria.

  7. INCONSISTENT TXPD/MFT — The tax period input is inconsistent with the MFT input.

  8. TAX PERIOD 198212 AND PRIOR INVALID FOR CC PIVAR — Any tax period 8212 and earlier is invalid for CC PIVAR.

  9. ACCOUNT NOT ON TIF — The requested TIN does not match an account on File.

  10. REQUESTED TIN MATCHES DUMMY ACCOUNT ON TIF — The requested TIN matches a dummy account.

  11. REQUESTED TIN MATCHES MEMO ACCOUNT ON TIF — The requested TIN matches a memo account.

  12. TAX MODULE NOT ON TIF — The requested MFT and tax period does not have a matching module for that account.

  13. REQUESTED TXPD MATCHES DUMMY MODULE ON TIF — The requested module is a dummy module.

  14. REQUESTED TXPD MATCHES MEMO MODULE ON TIF — The requested module is a memo module.

  15. UNABLE TO COMPUTE—NO POSTED RETURN ON TAX MODULE — There is no posted return associated with this specific tax module.

  16. NO DATE OF DEATH ON MODULE — The MFT is 52 and there is no date of death on the module. Bad data on the TIF, so notify Service Center Control Staff.

2.3.44.4 (07-28-2009)

Terminal Responses Computation Error Messages — CC PIVAR

  1. NOTE: WHEN ANY ONE OF THE FOLLOWING MESSAGES IS DISPLAYED—THERE IS NO FURTHER PROCESSING ON THAT PENALTY.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. When no computation of failure to report tip income penalty is done, the following messages will be displayed: PENALTY ABATED — The net amount of all TC310s and TC311s is zero.

  4. When no computation of fraud penalty is done, one of the following messages will be displayed:

    1. PENALTY ABATED — The net amount of all TC320s and TC321s is zero.

    2. NO MATCHING EXAM ASSESSMENT — There is no unreversed TC290 or TC300 with a DLN that matches the DLN of the TC320 (or one of the TC320s).

    3. UNABLE TO COMPUTE—PARTIAL ABATEMENT OF MULTIPLE TC320s — Unable to determine which TC320(s) the TC321 is abating.

  5. When no computation of late filing penalty is done the following message will be displayed: PENALTY ABATED — The sum of the TRANS-AMTs of all posted and pending TC234s, TC235s, TC238s and TC239s is zero or less.

  6. When no computation of negligence penalty is done, one of the following messages will be displayed:

    1. PENALTY ABATED — The net amount of all TC350s and TC351s is zero.

    2. NO MATCHING EXAM ASSESSMENT — There is no unreversed TC290 or TC300 with a DLN that matches the DLN of the TC350 (or one of the TC350s).

    3. UNABLE TO COMPUTE—PARTIAL ABATEMENT OF MULTIPLE TC350S — Unable to determine which TC350(s) the TC351 is abating.

  7. The following messages reflect restrictions from the security, PRODUCTION-TRAINING-INDICATOR:

    1. BMF ACCESS RESTRICTED — Employee is not authorized to access BMF accounts.

    2. IMF ACCESS RESTRICTED — Employee is not authorized to access IMF accounts.

Exhibit 2.3.44-1

Command Code PIVAR Input Request Format

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Element
Number		 Line Pos. Element Name Format
1 1 1–5 COMMAND-CD PIVAR
2 1 7–18 Edited TIN and File Source For BTIF:
nnn-nn-nnnnW
nnn-nn-nnnnV
nn-nnnnnnn
For ITIF:
nnn-nn-nnnn
nnn-nn-nnnn*
3 2 1–2 MFT nn
4 2 4–9 TAX-PRD yyyymm
Exhibit 2.3.44-2

Command Code PIVAR Output Error Display

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Element
Number		 Line Pos. Element Name Format
1 1 1–5 COMMAND-CD PIVAR
2 1 7–18 Edited TIN and File Source For BTIF:
nnn-nn-nnnnW
nnn-nn-nnnnV
nn-nnnnnnn
For ITIF:
nnn-nn-nnnn
nnn-nn-nnnn*
3 2 1–2 MFT nn
4 2 4–9 TAX-PRD yyyymm
5 24 1–80 Error Message  
Exhibit 2.3.44-3

Command Code PIVAR Output Explanation Display (Bad check penalty format)

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Element
Number		 Line Pos. Element Name Format
1 1 1–7 Literal VARCOMP
2 1 38–39 B.O.D. code vv
3 1 41–43 B.O.D. client code vvv
4 1 48–59 TIN and File Source For BTIF:
nnn-nn-nnnnW
nnn-nn-nnnnV
nn-nnnnnnn
For ITIF:
Nnn-nn-nnnn
Nnn-nn-nnnn*
5 1 61–62 MFT Nn
6 1 64–69 TAX-PRD Yyyymm
7 1 71–77 SCREEN-JULIAN-DT Yyyyddd
8 2 1–17 Literal BAD CHECK PENALTY
9 3* 4–27 Literal AMOUNT OF RETURNED CHECK
10 3* 37–48 Literal PENALTY RATE
11 3* 58–70 Literal TOTAL PENALTY
12 4* 10–24 Edited RETURNED-CK-AMT $$$$,$$$,$$9.99
13 4* 40–43 Literal X 1% or X 2%
14 4* 56–70 Edited BAD-CK-PNLTY-AMT $$$$,$$$,$$9.99
         
* If non-compute message is displayed, it will be in format line 2 and the remaining lines will be spaces.
Exhibit 2.3.44-4

Command Code PIVAR Output Explanation Display (Failure to report tip income penalty format)

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Element
Number		 Line Pos. Element Name Format
1 1 1–36 Literal FAILURE TO REPORT TIP INCOME PENALTY
2 1 38–39 B.O.D. code vv
3 1 41–43 B.O.D. client code vvv
4 2* 4–31 Literal TAX ON UNREPORTED TIP INCOME
5 2* 37–48 Literal PENALTY RATE
6 2* 58–70 Literal TOTAL PENALTY
7 3* 10–24 Edited UNRPTD-TIP-INCM-AMT $$$$,$$$,$$9.99
8 3* 40–44 Literal X 50%
9 3* 56–70 Edited TIP-INCM-PNLTY-AMT $$$$,$$$,$$9.99
         
*If non-compute message is displayed, the message will be on format line 2 and remaining lines will be spaces
Exhibit 2.3.44-5

Command Code PIVAR Output Explanation Display (Fraud penalty format)

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Element
Number		 Format
Line		 Pos. Element Name Format
1 1 1–13 Literal FRAUD PENALTY
2 1 38–39 B.O.D. code vv
3 1 41–43 B.O.D. client code vvv
4 1 18–25 MF-MATCH-LITERAL " MISMATCH" , "MATCH " or blank
5 2* 4–28 Literal AMOUNT SUBJECT TO PENALTY
6 2* 37–48 Literal PENALTY RATE
7 2* 58–64 Literal PENALTY
8 3* 7–21 Edited
UNDRPYMT-SBJCT-TO-FRAUD-PNLTY		 $$$$,$$$,$$9.99
9 3* 40–44 FRAUD-ON-UNDRPYMT-LIT "X 50%" or "X 75%"
10 3* 56–70 Edited
UNDRPYMT-FRAUD-PNLTY-AMT		 $$$$,$$$,$$9.99
11 4* 7–21 Edited
INT-SBJCT-TO-FRAUD-PNLTY		 $$$$,$$$,$$9.99
12 4* 40–44 Literal "X 50%"
13 4* 56–70 Edited
INT-ON-UNDRPYMT-FRAUD-AMT		 $$$$,$$$,$$9.99
14 5* 36–48 Literal TOTAL PENALTY
15 5* 56–70 Edited
PINEX-FRAUD-PNLTY-AMT		 $$$$,$$$,$$9.99
         
* If non-compute message is displayed, the message will be on format line 2 and remaining lines will be spaces.
Exhibit 2.3.44-6

Command Code PIVAR Output Explanation Display (Late filing penalty format: MFT is 36 or TAX-PRD is prior to 198712)

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Element
Number		 Format
Line		 Pos. Element Name Format
1 1 1–19 Literal LATE FILING PENALTY
2 1 24–31 MF-MATCH-LITERAL MATCH, MISMATCH or blank
3 1 38–39 B.O.D. code vv
4 1 41–43 B.O.D. client code vvv
5 2* 4–22 Literal NUMBER OF DAYS LATE
6 2* 37–48 Literal PENALTY RATE
7 2* 58–70 LATE-FILING-AMT-HDR TOTAL PENALTY
8 3* 8–12 Edited
LATE-FILING-NUM-DAYS-LATE		 z,zz9
9 3* 38–45 Literal X $10.00
10 3* 56–70 Edited
TENTATIVE-LATE-FILING-PNLTY		 $$$$,$$$,$$9.99
         
* If non-compute message is displayed, the message will be on format line 2 and remaining lines will be spaces.
Exhibit 2.3.44-7

Command Code PIVAR Output Explanation Display (Late filing penalty format: MFT is 36 or TAX-PRD is before 198712)

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Element
Number		 Format
Line		 Pos. Element Name Format
1 1 1–19 Literal LATE FILING PENALTY
2 1 24–31 MF-MATCH-LITERAL MATCH, MISMATCH or blank
3 1 38–39 B.O.D. code vv
4 1 41–43 B.O.D. client code vvv
5 2* 4–22 Literal NUMBER OF DAYS LATE
6 2* 37–48 Literal PENALTY RATE
7 2* 65–70 LATE-FILING-AMT-HDR AMOUNT
8 3* 8–12 Edited
LATE-FILING-NUM-DAYS-LATE		 z,zz9
9 3* 38–45 Literal X $10.00
10 3* 56–70 Edited
TENTATIVE-LATE-FILING-PNLTY-AMT		 $$$$,$$$,$$9.99
11 4* 4–36 LATE-FILING-PNLTY-ALLOWED-LIT See Screen grid above.
         
* If non-compute message is displayed, the message will be on format line 2 and remaining lines will be spaces.
Exhibit 2.3.44-8

Command Code PIVAR Output Explanation Display (Late filing penalty format: MFT is not 36 and TAX-PRD is after 198711)

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Element
Number		 Format
Line		 Pos. Element Name Format
1 1 1–19 Literal LATE FILING PENALTY
2 1 24–31 MF-MATCH-LITERAL MATCH, MISMATCH or blank
3 1 38–39 B.O.D. code vv
4 1 41–43 B.O.D. client code vvv
5 2* 4–22 Literal NUMBER OF DAYS LATE
6 2* 41–44 Literal RATE
7 2* 65–70 Literal AMOUNT
8 3* 8–12 Edited
LATE-FILING-NUM-DAYS-LATE		 z,zz9
9 3* 38–45 Literal X $10.00
10 3* 56–70 Edited
TENTATIVE-LATE-FILING-PNLTY		 $$$$,$$$,$$9.99
11 4* 4–17 Literal GROSS RECEIPTS
12 4* 41–44 Literal RATE
13 4* 65–70 Literal AMOUNT
14 5* 3–17 Edited
TOTAL-GROSS-RECEIPTS-GEN		 $$$$,$$$,$$9.99
15 5* 41–44 Literal X 5%
16 5* 56–70 Edited
5%-OF-GROSS-RCPTS-AMT		 $$$$,$$$,$$9.99
17 6* 4–80 LATE-FILING-PNLTY-ALLOWED-LIT See Note 1 below.
         
* If non-compute message is displayed, the message will be on format line 2 and remaining lines will be spaces.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "
"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "
Exhibit 2.3.44-9

Command Code PIVAR Output Explanation Display (Negligence penalty format)

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Element
Number		 Format
Line		 Pos. Element Name Format
1 1 1–18 Literal NEGLIGENCE PENALTY
2 1 24–31 MF-MATCH-LITERAL " MISMATCH" , "MATCH" or blanks
3 1 38–39 B.O.D. code vv
4 1 41–43 B.O.D. client code vvv
5 2* 4–28 Literal AMOUNT SUBJECT TO PENALTY
6 2* 37–48 Literal PENALTY RATE
7 2* 57–63 Literal PENALTY
8 3* 7–21 Edited
UNDRPD-SBJCT-TO-NGLGNC-PNLTY		 $$$$,$$$,$$9.99
9 3* 40–43 Literal X 5%
10 3* 56–70 Edited
UNDRPYMT-NGLGNC-PNLTY-AMT		 $$$$,$$$,$$9.99
11 4* 7–21 Edited
INT-SBJCT-TO-NGLGNC-PNLTY		 $$$$,$$$,$$9.99
12 4* 40–44 Literal X 50%
13 4* 56–70 Edited
INT-ON-UNDRPYMT-NGLGNC-AMT		 $$$$,$$$,$$9.99
14 5* 36–48 Literal TOTAL PENALTY
15 5* 56–70 Edited
PINEX-NGLGNC-PNLTY-AMT		 $$$$,$$$,$$9.99
         
* If non-compute message is displayed, the message will be in format line 2 and remaining format lines will be spaces.
Exhibit 2.3.44-10

Command Code PIVAR Output Explanation Display (No penalties assessed format)

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Element
Number
Line		 Pos. Element Name Format
1 1 1–7 Literal VARCOMP
2 1 38–39 B.O.D. code vv
3 1 41–43 B.O.D. client code vvv
4 1 47–58 TIN and FileSource For BTIF:
nnn-nn-nnnnW
nnn-nn-nnnnV
nn-nnnnnnn
For ITIF:
nnn-nn-nnnn
nnn-nn-nnnn*
5 1 61–62 MFT nn
6 1 64–69 TAX-PRD yyyymm
7 1 71–77 SCREEN-JULIAN-DT yyyyddd
8 2 1–22 Literal See screen grid above
9 3 4–20 Literal See screen grid above
10 4 4–39 Literal See screen grid above
11 5 4–16 Literal See screen grid above
12 6 4–22 Literal See screen grid above
13 7 4–21 Literal See screen grid above