Pictured in Figure 3.11.10-2 is an example of a Form 940-V, Payment Voucher, with a preprinted label. The Check Digits NJ are to the left of the EIN on the preprinted label. The remittance amount of $1500.00 is underlined with a curved line. OTHER INFORMATION: At the top margin of the Form 940 Voucher are the following items in three boxes: First box (flushed with left margin): Form 940-V, Department of the Treasury, Internal Revenue Service (first box); Second box (top center of form): Payment Voucher Don’t staple or attach this voucher to your payment. Third box (to right corner and to right of form title: OMB No. 1545-0028 2022 (i.e., OMB Number and Year of the form).Beneath title line of form (first line) are Item 1, Enter Your Employer Identification Number: 00-3129837, To its right is Item 2, Enter the Amount of your payment (Make your check or money order payable to United States Treasury (with arrow point right to the amount of): 1,500.00 (One thousand, five-hundred dollars and zero cents; underlined with a curved line). Directly beneath that are the IRS label containing four (4) lines of information: First line: NJ 00-3129837 (i.e., check digit, followed by EIN) Second line: SHERIE WILLOW INC Third line: P. O. BOX 314 Fourth line: DALLAS, TX 75260. On the right edge of the IRS label (in vertical order) are the letters, IRS. On the label’s left is a Check Digit bubble pointing to the NJ on the IRS label. On the label’s right is an IRS Received Date stamp: RECEIVED 04122024; 001; AUSTIN, TX; IRS - AUSC. No other information is on Figure 3.11.10-2.

Pictured in Figure 3.11.10-3 is an example of a generated TDA/Taxpayer Delinquent Account, with preprinted information. The Check Digits OX are located in the general entity area (to the upper right of the taxpayer's name and address) and are underlined in red. The Tax Period 2112 is edited to the right of the Check Digits. OTHER INFORMATION (i.e., we’re only providing the portion containing the important fill-ins). At the top of the form are five sets of two boxes each (a header and an blank (for fill-n): Taxpayer Identifying No., Tax Form; Period; ; RSC; and TDA/TDI Assessment Code. Beneath the Taxpayer Identifying No. heading is the EIN 00-5343298. Beneath the Tax Form heading is (Form) 941. Beneath the Period heading is 12-31-21. Beneath the RSC heading is 999. Beneath the TDA/TDI Assessment Code is 00-00-00-09 Beneath the first line’s information are the following items:. The Check Digit is OX The MFT 01 (for Form 941) is beneath the MFT box. An edited Tax Period 2112 is beneath the Period box. . Following the 2112 are two boxes: a blank CAF box, and a DLN box (containing 0014101700005-4. Beneath the DLN box (flushed with the (form’s) right margin. are three boxes: Loc. Code 0027; Predicted Grade: 1X, and IDRS Cycle: 202403. On the left side of the form (directly opposite the above listed boxes) are the name and address information: MAPLE HILL FARM, P O. BOX 573, KANSAS CITY, KS 66110. A Check Digit bubble points upward to the Check Digit OX. To the left of the Check Digit bubble is an IRS Received Date stamp: RECEIVED 01-10-2024; 001; OGDEN, UT; IRS - OSC No other information is on Figure 3.11.10-3.

Pictured in Figure 3.11.10-4 is an example of a Form 809, Part 1 Posting Voucher (also named as Receipt for Payment of Taxes) with entity information. The Name Control AMBE is underlined in red because no Check Digits are present. OTHER INFORMATION: On the top line of the Form 809 are three boxes: The first has Form 809 (Rev. May 2009). The second reads as Department of the Treasury - Internal Revenue Service, Part 1 - Posting Voucher. The third area is marked for the Receipt Number. The first line beneath the above-listed information are four (4) boxes: Tax ID Number, Name Control, Deposit Trace ID, and Designated Payment Codes. The Tax ID Number is 000-00-7643. The Name Control (underlined in red) is AMBE. The Deposit Trace ID is blank (contains no entry). The Designated Payment Codes contains the following series of DPCs 01 through 15, 24, 31, 33, 34, 35, 50, 51, 99 and a blank underline (presumably used for writing in the appropriate DPC). The second line beneath the above-listed information contains five (5) boxes: Tax Form Number, Period Covered, MFT, Type of Payment, and an Assessment Information section (comprised of six (6) lines and two columns of data). The Tax Form Number contains an edited 1040. The Period Covered contains an edited 2312. The MFT is blank. The Type of Payment box contains three check boxes (for checking the appropriate type): Cash, Check, Money Order (here, the Cash box is x’d). The Assessment Information section contains six (6) lines (and two columns each, marked as follows: Assessment Amount, Accrued penalty, Accrued Interest, Fees TC 360, Other TC, and Total Amount Received. Of the six boxes, there is an 850.00 (eight-hundred fifty dollars and zero cents) amount in the second column for each, the Assessment Amount and Total Amount Received, respectively. On the left side of the form (opposite of the Assessment Information section, are several lines of information, described as follows: The fourth line of information (directly beneath the Tax Form Number line area is the following text paragraph: Payment received from (enter name and address on the lines below). If cash is received, see the note on Part 3. On the lines beneath the above-listed instructions, are the following taxpayer name and address: Alexander C. Amber, 48 Tan Court, Atlanta, GA 30304. Directly beneath the taxpayer’s name and address information are the following boxes/items: Signature of IRS Employee, Date, Employee SEID Number, and the bottom portion of the Assessment Information section. The Signature of IRS Employee is Brenda Brown. The Date is 9/25/2024. The Employee SEID Number is AKB4H. In the bottom margin of the Form 809 is the following information (possible tab spacing between them): Catalog Number 20650E, Part 1 - Posting Voucher, www.irs.gov, Form 809 (Rev. 5-2009). No other information is on Figure 3.11.10-4.

Pictured in Figure 3.11.10-5 is an example of the top part of Form 3244, Payment Posting Voucher - Examination. The name of the taxpayer is Julie Jasper. The Name Control JASP is underlined to show an individual Name Control. In the Form Number/MFT box, the MFT 30 (for Form 1040) is underlined in red. OTHER INFORMATION: The first line of Form 3244 contains two (2) block items: Payment Posting Voucher (Not a taxpayer receipt), and the DLN (Document Locator Number).The title, Payment Posting Voucher, flushed with the left margin of the form.To the right of the title is the DLN (Document Locator Number) block, flushed with the right margin of the form and contains the DLN 0021813025510-4. Directly beneath the first line of the form (second line), are twin column designations marked “NMF” (for Non Master File) and “ULC” (Universal Location Code).To the right of those two column designations are twin rows marked DLN (i.e., Document Locator Number) and Status, which are both blank. To the right of those are five (5) boxes: SSN/EIN, Form Number/MFT, Tax Period, Plan/Report Number, and Transaction Received Date. The SSN/EIN is (SSN) 000-00-5821. The Form Number/MFT are 1040/30. The Tax Period is 2312. The Plan/Report Number box is blank. The Transaction Received Date is 05-09-24. On the line following the above-listed items (Line 3) is the space (left side of the form) for the Taxpayer name, address, and ZIP code (Please print legibly or type). The taxpayer’s name and address data are Julie Jasper, 1093 Emerald Drive, New York, NY 10001. JASP is underlined in red as the Name Control. To the right of the taxpayer’s name and address data is a portion of the Transaction Data block (i.e., consists of several line items). Above the Transaction Data title are the following instructions: “List, in the column below, payments to be posted to the taxpayer’s account. A maximum of two Credit transactions may be shown.” Beneath the Transaction Data title portion are the following column headers: Amount, Code, Description (which has two (2) sub-header titles, a blank box (for the appropriate DPC), and DPC. The Amount is 250.00 (Two-hundred fifty dollars and zero cents). The Code (Transaction Code) 670. The Description: Although the TC670’s description (Subsequent Payment) is present, both the DPC and (DPC) description boxes are blank. No other information is on Figure 3.11.10-5.

Pictured in Figure 3.11.10-6 is an example of the top part of Form 3244, Payment Posting Voucher - Examination. The name of the taxpayer is 27 Chestnut, Inc. The Name Control 27CH is underlined to show a business Name Control. The blank (between 27 and Chestnut) is not included in the Name Control. Also underlined (in red) in the Form Number/MFT box, is the MFT 02 (for Form 1120). OTHER INFORMATION: The first line of the form contains the title, Payment Posting Voucher, flushed with the left margin of the form. To the right of the title is the DLN (Document Locator Number) block: DLN is 0001813625511-4. Directly beneath the first line of the form, on the second line, are twin column designations marked “NMF” (for Non Master File) and “ULC” (Universal Location Code). To the right of those two column designations are twin rows marked DLN (Document Locator Number) and Status; both boxes are blank. To the right of the DLN and Status boxes is the SSN/EIN block, containing the EIN 00-3216549. To the right of the SSN/EIN box is Form Number/MFT Code box, containing 1120/02 (the Form number and the Tax Class; the 02 is underlined in red).To the right of the SSN/EIN box is Form Number/MFT Code box is Tax Period: 2312. To the right of the SSN/EIN box is Form Number/MFT Code box is Tax Period is Plan/Report Number box, which is blank.To the right of the Plan/Report Number box 01TDT is the Transaction Received Date box: containing 05/16/2024. Directly beneath the second line of the form are the section for the Taxpayer name, address, and Zip Code and a portion of the Transaction Data section, with columns marked “Amount”, Code (for Transaction Code) and “Description” (with spaces describing the TC, a blank for the Designated Payment Code (DPC) and a box marked DPC. The Taxpayer name and address information are as follows: 27 Chestnut, Inc.; 930 Tupelo Avenue; Chicago, IL 60607. The Transaction Data box contains 100.00 (one-hundred dollars and zero cents) in the Amount box, and 670 (Subsequent Payment) under the Code box. There is no more information in Figure 3.11.10-6.

Pictured in Figure 3.11.10-7 is an example of the top part of Form 3244, Payment Posting Voucher (Not a Taxpayer Receipt). An Employer Identification Number (EIN) bubble with an arrow points to the Employer Identification Number (EIN) of 00-3456789 located in the box titled SSN/EIN. Also underlined (in red), in the Form Number/MFT box, is the MFT 02 (for Form 1120). OTHER INFORMATION: The first line of the form contains the title, Payment Posting Voucher, flushed with the left margin of the form. To the right of the title is the DLN (Document Locator Number) block: DLN is 0001807320300-4. Directly beneath the first line of the form, on the second line, are twin column designations marked “NMF” (for Non Master File) and “ULC” (Universal Location Code). To the right of those two column designations are twin rows marked DLN (Document Locator Number) and Status; both boxes are blank. To the right of the DLN and Status boxes is the SSN/EIN block, containing the EIN 00-3456789. To the right of the SSN/EIN box is Form Number/MFT Code box, containing 1120/02 (the Form number and the Tax Class; the 02 is underlined in red).To the right of the SSN/EIN box is Form Number/MFT Code box is Tax Period: 2312. To the right of the Tax Period is the Plan/Report Number box, which is blank.To the right of the Plan/Report Number box 01TDT is the Transaction Received Date box: containing 03/13/2024. Directly beneath the second line of the form are the section for the Taxpayer name, address, and Zip Code and a portion of the Transaction Data section, with columns marked Amount, Code (for Transaction Code) and Description (with spaces describing the TC, a blank for the Designated Payment Code (DPC) and a box marked DPC. The Taxpayer name and address information are as follows: Hemlock, INC.; 1413 Larch Avenue; Dallas, TX 75260. The name control HELM is underlined in red. The Transaction Data box contains 578.00 (five hundred seventy-eight dollars and zero cents) in the Amount box, and 670 (Subsequent Payment) under the Code box. There is no more information in Figure 3.11.10-7..

Pictured in Figure 3.11.10-8 is an example of Form 3244, Payment Posting Voucher. An arrow is pointing to the Tax Period of 2212 located in the box titled Tax Period. A Current Calendar Year: Do Not Edit Tax Period bubble with an arrow points to the 2312 in the Tax Period box, and the MFT 30 and the Name Control EMER, for Eudora Emerald are both underlined (in red). OTHER INFORMATION: The first line of the form contains the title, Payment Posting Voucher, flushed with the left margin of the form. To the right of the title is the DLN (Document Locator Number) block: DLN is 021814225511-4. Directly beneath the first line of the form, on the second line, are twin column designations marked “NMF” (for Non Master File) and “ULC” (Universal Location Code). To the right of those two column designations are twin rows marked DLN (Document Locator Number) and Status; both boxes are blank. To the right of the DLN and Status boxes is the SSN/EIN block, containing the SSN 000-00-1362. To the right of the SSN/EIN box is Form Number/MFT Code box, containing 1040/30 (the Form number and the Tax Class; the 30 is underlined in red).To the right of the Form Number/MFT Code box is Tax Period: 2312. To the right of the Tax Period is Plan/Report Number box, which is blank.To the right of the Plan/Report Number box is the Transaction Received Date box: containing the date of 05/21/2024. Directly beneath the second line of the form are the section for the Taxpayer name, address, and Zip Code (Please print legibly or type) and a portion of the Transaction Data section, with columns marked “Amount”, Code (for Transaction Code) and “Description” (with spaces describing the TC, a blank for the Designated Payment Code (DPC) and a box marked DPC. The Taxpayer name and address information are as follows: Eudora Emerald; 9802 Onyx Drive; Des Moines, IA 50318. The Transaction Data box contains 225..00 (two hundred twenty-five dollars and zero cents) in the Amount box, and 670 (Subsequent Payment) under the Code box. There is no more information in Figure 3.11.10-8.

Pictured in Figure 3.11.10-9 is an example of Form 3245, Posting Voucher - Refund Cancellation or Repayment, demonstrating Fiscal Year editing. An arrow is pointing to the Fiscal Year Tax Period of 2310 located in the box titled Tax Period. The bubble box with the arrow states Fiscal Year. The Tax Period 2310 is underlined to illustrate how it is necessary to edit a tax period for all fiscal and prior-year documents. The Name Control MAGN, for Magnolia Landscaping, Inc., is underlined (in red). OTHER INFORMATION: The first line of the form contains the title, Posting Voucher - Refund Cancellation or Repayment, flushed with the left margin of the form. To the right of the title is the DLN (Document Locator Number) block: DLN is 0054507147900-4. Directly beneath the first line of the form, on the second line, are block designations marked SSN/EIN (i.e., Social Security Number/Employer Identification Number), Tax Period, Plan Number and MFT, followed by a section for two (2) column headings, Cancellation and Repayment (which are a separate section with multiple entries, which covers the ENTIRE right side of the form). (I will cover that later in this Verbal Descriptive Narrative (VDN).) The SSN/EIN contains an EIN 00-7896785. The Tax Period is 2310. The Plan Number block is blank. The MFT is 02. Beneath the second line (mostly left side of Form 3245 are sections marked as follows: Name (for taxpayer name, address and ZIP data), Remarks (include Preparer Name, SEID and Date), Trace ID Number, and SPL REF (for Split Refund Indicator, with check boxes for 0, 1, 2, and 3). The information under the Name block is as follows: Magnolia Landscaping, Inc.; 520 Alder Pkwy; Dallas, TX 75260 All of the other areas (on Form 3245 (left side)) are blank (contain no entries): Remarks (include Preparer Name, SEID and Date),Trace ID Number, and SPL REF NOW, back to the Cancellation and Repayment section of Form 3245:The Cancellation column and Repayment columns contain the following lines (listed in vertical order over 6 lines), respectively: First line: Cancellation column: Schedule Date, Repayment column: Date Received. First line (entries): Cancellation column: The Schedule Date is blank (contains no entry) First line (entries): Repayment column: Date Received is 3/13/24. Second line: Cancellation column: TC and Amt. of Check; Repayment column: TC and Amt. of Check. Second line (entries): Cancellation column: TC contains 841, but the Amt. of Check block is blank. Second line (entries): Repayment column: TC contains 720, and the Amt. of Check is $100.00 (one hundred dollars and zero cents). Third line: Cancellation column: (Shaded area); Repayment column: TC; Interest Third line: Cancellation column: (Shaded area) has no space for entries. Third line (entries): Repayment column: The TC block contains 722, and Interest block contains $2.00 (two dollars and zero cents). Fourth line: Cancellation column: Check Number; Repayment column: Date. Fourth line (entries): Cancellation column: The Check Number is 00314 Fourth line (entries): Repayment column: The Date is 3/06/24. Fifth line: Cancellation column: Schedule Number; Repayment column: Requestor SEID; and Approver SEID.Sixth line: This block straddles the space beneath the Cancellation and Repayment columns and contains the following text and check boxes: This voucher relates to (choice of 4 check boxes): Refund Check, SF1184, SF1098, and Other (with a blank line immediately following the word “Other” for identifying what Other is). Please note that the Refund Check box contains an x. On the bottom margin of the Form 3245 are the following items (apparently tabbed format): Form 3245 (Rev. 2-2011); Catalog Number 19414A; Copy - 3; Department of Treasury---Internal Revenue Service. There is no more information in Figure 3.11.10-9.

Pictured in Figure 3.11.10-13 is an example of Form 3244, Payment Posting Voucher, with a bubble box, marked as MFT CODE. The bubble box contains an arrow, pointing to the MFT Code 30 (for Form 1040), which is located in the box titled Form number/MFT. The MFT Code 30 is underlined in red. The Name Control BOWF, for Barry Bowfin, is also underlined in red. OTHER INFORMATION: The first line of Form 3244 contains two (2) block items: Payment Posting Voucher (Not a taxpayer receipt) and the DLN (Document Locator Number).The title, Payment Posting Voucher, is flushed with the left margin of the form.To the right of the title is the DLN (Document Locator Number) block, flushed with the right margin of the form and contains the DLN 0001819325511-4. Directly beneath the first line of the form (second line), are twin column designations marked “NMF” (for Non Master File) and “ULC” (Universal Location Code).To the right of those two column designations are twin rows marked DLN (i.e., Document Locator Number) and Status, which are both blank. To the right of those are five (5) boxes: SSN/EIN, Form Number/MFT, Tax Period, Plan/Report Number, and Transaction Received Date. The SSN/EIN is (SSN) 000-00-5674. The Form Number/MFT are 1040/30. The Tax Period is 2312. The Plan/Report Number box is blank. The Transaction Received Date is 07-11-24. On the line following the above-listed items (Line 3) is the space (left side of the form) for the Taxpayer name, address, and ZIP code (Please print legibly or type). The taxpayer’s name and address data are Barry Bowfin, 3227 N. Haddock Street, New York, NY 10001. BOWF is underlined in red as the Name Control. To the right of the taxpayer’s name and address data is a portion of the Transaction Data block (i.e., consists of several line items). Above the Transaction Data title are the following instructions: List, in the column below, payments to be posted to the taxpayer’s account. A maximum of two Credit transactions may be shown. Beneath the Transaction Data title portion are the following column headers: Amount, Code, Description (which has two (2) sub-header titles, a blank box (for the appropriate DPC), and DPC. The Amount is 450.00 (Four-hundred fifty dollars and zero cents). The Code (Transaction Code) 670. The Description: Although the TC670’s description (Subsequent Payment) is present, both the DPC and (DPC) description boxes are blank. No other information is on Figure 3.11.10-13..

Pictured in Figure 3.11.10-14 is an example of Form 3244, Payment Posting Voucher (Not a Taxpayer Receipt), displaying a Plan/Report Number with MFT 76. The first line of Form 3244 contains two (2) block items: Payment Posting Voucher (Not a taxpayer receipt) and the DLN (Document Locator Number). The title, Payment Posting Voucher, is flushed with the left margin of the form.To the right of the title is the DLN (Document Locator Number) block, flushed with the right margin of the form and contains the DLN 0011816262020-4. Directly beneath the first line of the form (second line), are twin column designations marked “NMF” (for Non Master File) and “ULC” (Universal Location Code).To the right of those two column designations are twin rows marked DLN (i.e., Document Locator Number) and Status, both blocks are blank. To the right of those are five (5) blocks: SSN/EIN, Form Number/MFT, Tax Period, Plan/Report Number, and Transaction Received Date. The SSN/EIN is (EIN) 00-3214589. The Form Number/MFT are 5330/76. The Tax Period is 2312. The Plan/Report Number box contains an entry 004. The Transaction Received Date is 06-13-24. On Line 3, following the above-listed items, is the space (flushed with left side of the form) marked as Taxpayer name, address, and ZIP code (Please print legibly or type). The taxpayer’s name and address are ALDER DATA INC., 2845 W. MAGNOLIA AVE., LITTLE ROCK, AK 72201. The Name Control, ALDE, and the MFT, 76 (for Form 5330) in the Form Number/MFT box, are both underlined (in red).On the left side of Form 3244, beneath the Taxpayer Name, Address, and ZIP Code, are the following information blocks: Remarks, Trace ID Number, Prepared by (Name and Unit Symbol). In the Remarks block is a statement, Case in Process. Although the Trace ID Number block is blank, the Prepared by (Name and Unit Symbol) contains a signature, Michael Aspen. Form 3244 contains two (2) sets of Transaction Data tables, each containing three columns, labeled as, Amount (for Transaction amount), Code (for Transaction Code), and Description (Transaction type), respectively. Each column has rows corresponding to each of their descriptions. The table (comprising Primary Transaction Codes (or Credit information)), includes a column listing the following Transaction Codes (in vertical order): 670, 610, 620, 640, 430, 660, and 680. The table contains a Description column, listing the above-referenced Transaction Codes (TCs) descriptions: Subsequent Payment, Remittance with Return, Payment for Form 7004, Advance Payment on Deficiency, Est. Tax Payment Form 1040-ES, Est. Tax Payment Form 1041-ES, Designated Interest, Other Credit, and Total Amount (the last 2 describing the blanks following the above-referenced TCs, respectively. Of the above-referenced items, only the Amount column displays, to the left of each the (TC) 640 and Total Amount block a dollar amount of $1,468.71 (i.e., One thousand, four hundred sixty-eight dollars and seventy-one cents). The smaller table, located to left of the larger table, contains Secondary Transaction Codes (or Debit) information. It also lists columns for Amount (for Transaction amount), Code (for Transaction Code) and Description. The Amount column are all blank entries, while the Code lists the following Transaction Codes (TCs): 170, 180, 360, 570 and a blank box (for Other). The smaller table’s Description column lists corresponding types/descriptions of the above-referenced Transaction Codes (TCs) as follows: ES Penalty, FTD Penalty, Fees and Collection Costs, Additional Liability Pending and Other Debit, respectively. No entries are found in either of the smaller box columns on Figure 3.11.10-14. The following (taxpayer) information is found in the larger Transaction table: The Amount is 1,468.71 (One thousand, four-hundred sixty-eight dollars and seventy one cents). The Code (Transaction Code) is 640. The Description: Although the TC640’s description (Subsequent Payment) is present, both the DPC and (DPC) description boxes are blank. Also pictured on the 3244 are four (4) bubble boxes with arrows, pointing to the following line items, respectively. The Primary Transaction Code bubble points to TC-640 under the Credit area of the larger table. The Primary Transaction Amount bubble points to the $1468.71, located to the left of the TC 640 (larger table). The Secondary Transaction Code bubble arrow points to the TC-570; and The Secondary Transaction Amount arrow points to a blank. Both Secondaries are in the smaller table. No other information is on Figure 3.11.10-14.

Pictured in Figure 3.11.10-15 is an example of a Form 2287, Check Not Accepted by Bank, which was sent back to the IRS with a repayment for a dishonored check. The taxpayer's envelope is displayed behind the Form 2287. The postmark date of March 21, 2024, is shown on the envelope, but the Form 2287 does not have a Transaction Date. An Enter the postmark date as the Transaction Date bubble box with two arrows extending from it points to the postmark date on the envelope and to the (previously empty) Date IRS Received Check box on the Form 2287.The date 032124 is edited (in red) in the Date IRS Received Check box on the Form 2287(CG).The Tax Period box has an underlined (in red) 032124 in the Date IRS Received Check/Payment box.Since the Postmark Date (i.e., March 21, 2024) was entered by ERS (and is now accepted as the Transaction Date), it posts to Master File (taxpayer’s account). The entered postmark date is accepted by IRS as the Transaction Date.The Name Control SHEP, for Edward Shepherd, the Tax Period of 2312, and the MFT of 30 (for Form 1040) in the Form Number/MFT box, are all underlined (in red). OTHER INFORMATION: The Figure 3.11.10-15 displays the taxpayer’s envelope behind the Form 2287. The taxpayer’s name and address are Edward Shepherd, 2804 W. Harrier; Reno, Nevada 89510. The postmark displays Reno, NV; March 21, 2024; 89510. Printed at the top margin of the Form 2287 is Credit Posting Voucher. The first line beneath the top margin contains four (4) blocks and are listed as follows (left to right): Check/Payment Not Accepted by Bank; Department of the Treasury; Internal Revenue Service; Taxpayer Identification Number; Tax Period; and Amount of Check/Payment. The Taxpayer Identification Number is SSN 000-00-2568. The Tax Period is 2312 (underlined in red). The Amount of Check/Payment is $175.00 (one hundred seventy-five dollars and zero cents). The second line contains four (4) blocks and are listed as follows (left to right): Name, Form, MFT, and Penalty Amount. The Name block is blank. The Form is 1040. The MFT is 30 (underlined in red). The Penalty Amount is $25.00 (twenty-five dollars and zero cents). The third line contains three (3) blocks, listed as follows (left to right): DC Control Number, Date IRS Received Check/Payment, and Other Charges. The DC Control Number and Other Charges are blank, but The Date IRS Received Check/Payment is the edited (in red) date of 032124. PLEASE NOTE: 032124 is the postmark date IRS accepts as the Transaction Date. The fourth line contains four (4) blocks listed as follows (left to right): Document Locator Number, Date of Notice, Check/Payment Posting Date, and Total Amount Due. The Document Locator Number is 0021108010400-4. Although the Date of Notice and Check/Payment Posting Date blocks are blank, The Total Amount Due is $200.00 (two-hundred dollars and zero cents). The bottom third of the Form 2287 contains the following items: The first caption (flushed with the left margin of Form 2287) is This bank did not accept the enclosed check/payment because (followed by a blank area used to explain reason(s) the bank did not accept the payment. Several lines down (also flushed with the left margin) is the following text: This is a Credit Posting Voucher. Please do not write on this side of the form. If you are requesting penalty relief, write on the back of this form. Return the lower part of this form with your payment to the address below. Across from these items (on the right side of Form 2287) are the taxpayer’s name and address: Edward Shepherd, 2804 W. Harrier; Reno, Nevada 89510 (same address information as on the envelope). Printed at the bottom right corner of the Form 2287 are the following: Form 2287 (Rev. 7-2019) Part 1 - Taxpayer Copy; Catalog Number 26325Y www.irs.gov. No other information is on Figure 3.11.10-15.

Pictured in Figure 3.11.10-16 is an example of a Form 2287, Check Not Accepted by Bank, which was sent back to the IRS with a re-payment for a dishonored check. The taxpayer's envelope is displayed behind the Form 2287. There are three bubble boxes used to illustrate these items. The first bubble box is marked Postmark illegible, (i.e., postmark date shown on the taxpayer's envelope can’t be read). This bubble is located on the envelope to the left of the illegible postmark. The second bubble box, marked as Julian Date 168 = 06/16/24, points to the (previously blank) Date IRS Received Check box, which now contains the edited (in red) date 061624, since the Form 2287 did not have a Transaction Date. An arrow extends from the third (bottom) bubble box, marked as Enter Julian Date from DLN as the Transaction Date and points to the Julian Date in the DLN (that is, the sixth, seventh, and eighth digits). The DLN Julian Date 168 is June 16, 2024. The Name Control CYPR, for Suzie Cypress, and the MFT of 30 (for Form 1040) in the MFT box, are both underlined (in red). OTHER INFORMATION: The Figure 3.11.10-16 displays the taxpayer’s envelope behind the Form 2287. The taxpayer’s name and address are Suzie Cypress, 2 Pine Place; Reno, Nevada 89510. The postmark is illegible (cannot be read or clearly). A Postmark Illegible bubble is to the left of the postmark. Printed at the top margin of the Form 2287 is Credit Posting Voucher. The first line beneath the top margin contains four (4) blocks and are listed as follows (left to right): Check/Payment Not Accepted by Bank; Department of the Treasury; Internal Revenue Service; Taxpayer Identification Number; Tax Period; and Amount of Check/Payment. The Taxpayer Identification Number is SSN 000-00-8879. The Tax Period is 2312 (underlined in red). The Amount of Check/Payment is $765.00 (Seven hundred sixty-five dollars and zero cents). The second line contains four (4) blocks and are listed as follows (left to right): Name, Form, MFT, and Penalty Amount. The Name block is blank. The Form is 1040. The MFT is 30 (underlined in red). The Penalty Amount is $25.00 (twenty-five dollars and zero cents). The third line contains three (3) blocks, listed as follows (left to right): DC Control Number, Date IRS Received Check/Payment, and Other Charges. The DC Control Number and Other Charges are blank, but A Julian Date 168 = 06/16/24 bubble points to the Date IRS Received Check/Payment now edited (in red) date of 061624. The fourth line contains four (4) blocks listed as follows (left to right): Document Locator Number, Date of Notice, Check/Payment Posting Date, and Total Amount Due. An Enter Julian Date from DLN as the Transaction Date bubble extends an arrow pointing to the Julian Date (i.e., the sixth, seventh and eighth digits in the DLN). The Document Locator Number is 00211168110400-4. Although the Date of Notice and Check/Payment Posting Date blocks are blank, The Total Amount Due is $790.00 (seven hundred ninety dollars and zero cents). The bottom third of the Form 2287 contains the following items: The first caption (flushed with the left margin of Form 2287) is This bank did not accept the enclosed check/payment because (followed by a blank area used to explain reason(s) the bank did not accept the payment. Several lines down (also flushed with the left margin) is the following text: This is a Credit Posting Voucher. Please do not write on this side of the form. If you are requesting penalty relief, write on the back of this form. Return the lower part of this form with your payment to the address below. Across from these items (on the right side of Form 2287) are the taxpayer’s name and address: Suzie Cypress, 2 Pine Place; Reno, Nevada 89510 (same address information as on the envelope). Printed at the bottom right corner of the Form 2287 are the following: Form 2287 (Rev. 7-2019) Part 1 - Taxpayer Copy; Catalog Number 26325Y www.irs.gov. No OTHER INFORMATION is on Figure 3.11.10-16.

Pictured in Figure 3.11.10-19 is a Form 3244, Payment Posting Voucher (Not a Taxpayer Receipt), providing an example of a Tertiary Transaction Code with a Tertiary Transaction Amount. The 3244 contains two (2) sets of Transaction Data boxes, each containing three columns, labeled as, Amount (for Transaction amount), Code (for Transaction Code), and Description (Transaction type), respectively. The larger box contains the Primary Transaction Code (or Credit information), while the smaller box to its left contains Secondary Transaction (or Debit) information. Also pictured on the 3244 are six (6) bubble boxes with arrows, pointing to the following line items, respectively. The Primary Transaction Code points to TC 640 under the Credit area. The Primary Transaction Amount bubble points to $185.24, located to the left of the TC 640, and has a curved, edited line underneath it. The Secondary Transaction Code bubble arrow points to the TC 570; and the Secondary Transaction Amount arrow points to a zero amount (-0-), to the box left of the TC 570. Another arrow with the fifth bubble box (Tertiary Transaction Amount) is pointing to $7.85, to the left of the sixth bubble box (Tertiary Transaction Code), which is pointing to the TC 680. The Name Control BIRC, for Susan Birch, and the MFT of 30 (for Form 1040) in the MFT box, are both underlined (in red) Other information: The first line of Form 3244 contains two (2) block items: Payment Posting Voucher (Not a taxpayer receipt) and the DLN (Document Locator Number). The title, Payment Posting Voucher, is flushed with the left margin of the form.To the right of the title is the DLN (Document Locator Number) block, flushed with the right margin of the form and contains the DLN 0021213052123-4 Directly beneath the first line of the form (second line), are twin column designations marked “NMF” (for Non Master File) and “ULC” (Universal Location Code).To the right of those two column designations are twin rows marked DLN (i.e., Document Locator Number) and Status, both blocks are blank. To the right of those are five (5) blocks: SSN/EIN, Form Number/MFT, Tax Period, Plan/Report Number, and Transaction Received Date. The SSN/EIN is (SSN) 000-00-7015. The Form Number/MFT are 1040/30 (the 30 is underlined in red). The Tax Period is 2312. The Plan/Report Number box is blank. The Transaction Received Date is 05/10/24. On Line 3, following the above-listed items, is the space (flushed with left side of the form) marked as Taxpayer name, address, and ZIP code (Please print legibly or type). The taxpayer’s name and address are Susan Birch; 6904 Hickory Circle; Sioux Falls, SD 57101. The Name Control, BIRC, and the MFT, 30 (for Form 1040) in the Form Number/MFT box, are both underlined (in red).On the left side of Form 3244, beneath the Taxpayer Name, Address, and ZIP Code, are the following information blocks: Remarks, Trace ID Number, Prepared by (Name and Unit Symbol). In the Remarks block is a statement, Case in Process. The Remarks, Trace ID Number and the Prepared by (Name and Unit Symbol) blocks are all blank. Form 3244 contains two (2) sets of Transaction Data tables, each containing three columns, labeled as, Amount (for Transaction amount), Code (for Transaction Code), and Description (Transaction type), respectively. Each column has rows corresponding to each of their descriptions. The table (comprising Primary Transaction Codes (or Credit information)), includes a column listing the following Transaction Codes (in vertical order): 670, 610, 620, 640, 430, 660, and 680. The table contains a Description column, listing the above-referenced Transaction Codes (TCs) descriptions: Subsequent Payment, Remittance with Return, Payment for Form 7004, Advance Payment on Deficiency, Est. Tax Payment Form 1040-ES, Est. Tax Payment Form 1041-ES, Designated Interest, Other Credit, and Total Amount (the last 2 describing the blanks following the above-referenced TCs, respectively. Of the above-referenced items, the Amount column displays, to the left of each the (TC) 640680 and Total Amount block dollar amounts of $185.24 (One hundred eighty-five and twenty-four cents), $7.85 (Seven dollars and eighty-five cents), and $193.09 (i.e., One hundred ninety-three dollars and nine cents), respectively. The smaller table, located to left of the larger table, contains Secondary Transaction Codes (or Debit) information. It also lists columns for Amount (for Transaction amount), Code (for Transaction Code) and Description. The Amount column are all blank entries, while the Code lists the following Transaction Codes (TCs): 170, 180, 360, 570 and a blank box (for Other). The smaller table’s Description column lists corresponding types/descriptions of the above-referenced Transaction Codes (TCs) as follows: ES Penalty, FTD Penalty, Fees and Collection Costs, Additional Liability Pending and Other Debit, respectively. The following (taxpayer) information is found in the larger Transaction table: The Amount is $185.24 (One hundred eight-five dollars and sixty four cents). The Code (Transaction Code) is 640. The Amount is $7.85 (Seven dollars and eighty five cents). The Code (Transaction Code) is 680. The Amount under Total Payment is $193.09 (One hundred ninety-three dollars and nine cents). The Description: Although the TC640’s (Subsequent Payment) TC680s (Designated Interest) are present, each of the DPC and (DPC) description boxes are blank. Also pictured on the 3244 are four (4) bubble boxes with arrows, pointing to the following line items, respectively. The Primary Transaction Code bubble points to TC-640 under the Credit area of the larger table. The Primary Transaction Amount bubble points to the $185.24, located to the left of the TC 640 (larger table). The Secondary Transaction Code bubble arrow points to the TC-570; and The Secondary Transaction Amount arrow points to a blank. Both Secondaries are in the smaller table. The Tertiary Transaction Amount bubble points to the $7.85, located to the left of the TC 680 (larger table). On the bottom margin of the Form 3244 are the following items (apparently tabbed format): Form 3244 (Rev. 4-2019); Catalog Number 19414A; Copy - 3; Department of Treasury---Internal Revenue Service. No other information is on Figure 3.11.10-19..

Pictured in Figure 3.11.10-20 are portions of a Form 3753, Manual Refund Posting Voucher, and Form 813, Document Register. The Form 3753 is overlaid with a part of a Form 813 to show the Primary TC 840 (Manual Refund) must match the Form 813 header TC. A Primary Transaction Code 840 must match Form 813 Header bubble box has (two) extended arrows pointing upward to the (TC)840 in the Primary box on the Form 3753, while the other points to the 840 in the Trans. Code box on the Form 813 beneath it. The Name Control BEEC, for Melissa A. Beech, and the Number 30 in the Plan Number box, are both underlined (in red). OTHER INFORMATION: FORM 3753: At the top of the Form 3753 two blocks: The title block, Manual Refund Posting Voucher, flushed with the right margin of the form. To its right is the block, titled, DLN of Form 3753. The Document Locator Number is 0024517227401-4. The second line has two blocks: a To and a From and Return To (Originating Team and Department). The To block lists Accounting, but the From and Return To (Originating Team and Department) block is blank. The third line has a sub-header: Section I - Accounting Information: the viewed sections are as follows: The first line beneath the sub-header contains six (6) blocks (listed in this Verbal Descriptive Narrative (VDN) as Items). : 1) TIN (EIN/SSN), 2) Tax Period (yyyymm), 3) MFT, 4) Plan Number, 5) Schedule Number and 6) Schedule/Transaction Date (mmddyyyy). Item 1: The TIN (EIN/SSN) block is SSN 000-00-1351. Item 2: The Tax Period (yyyymm) block lists 2312. Item 3: The MFT block is blank (i.e., contains no entry). Item 4. The Plan Number is 30 (underlined in red). Item 5: The Schedule Number block is blank. Item 6: The Schedule/Transaction Date (mmddyyyy) block is 06-21-24. The second line beneath the sub-header contains blocks, numbered as follows: 7) Name and address of Taxpayer as shown on Master File, 8) Form Number, 9) DLN of Return, 10) Transaction Code (including four (4) sub-items): a) Primary; b) Amount of Refund Check; c) Secondary and d) Interest. Item 7: Name and address of Taxpayer as shown on Master File: MELISSA A. BEECH; 5504 S. CEDAR BLVD.; SANTA FE, NM 87501. NOTE: The Name Control BEEC is underlined in red. Item 8: The Form Number block lists 1040. Item 9: The DLN of the return block is 0021117243610-4. Item 10. The Transaction Code block is blank. Item 10 a): The Primary block contains a preprinted (TC)840 (Manual Refund). Item 10 b): The Amount of Refund Check block has an amount of $898.09 (i.e., Eight hundred ninety-eight dollars and nine cents).. Item 10 c): The Secondary block contains a preprinted (TC)770 (Credit Interest Due Taxpayer). Item 10 d): The Interest block has an amount of $8.36 (Eight dollars and thirty-six cents). FORM 813: Beneath the portion of the Form 3753 is a portion of the Form 813, Document Register. The following items are from the top portion of the Form 813 displayed in this Figure 3.11.10-20. At the top of the Form 813 is a handwritten “MANUAL REFUND”. The first line of the Form 813 contains the following four (4) sub-title blocks: Alpha Numeric S.C. Block Number; 813 Document Register; Block DLN; and YR (Year). The Alpha Numeric S.C. Block Number block is XYO. FIRST LINE, FORM 813: Beneath the 813 Document Register block are three lines of information. The first line beneath the 813 Document Register sub-title are the following six (6) check boxes: Perfect, Imperfect, Renumber, Regular, Estimated, and Accounting. NO entries (check box or otherwise) made in the above-described section. SECOND LINE, FORM 813: Beneath the line of the above-described six (6) check boxes is a Master File block containing its types: IMF, BMF, NMF. NO entries (check box or otherwise) made in this section. THIRD LINE, FORM 813: Beneath the above-described Master File type block are the following four (4) blocks; Batch Ctr. Number, Count Code, Trans Code, Date.The Batch Ctr. Number is 251.The Count Code is blank.The Trans. Code is 840.The Date is 06/21/24. NOTE: The Primary TC840 must match Form 813 Header bubble extends arrows pointing upward to the preprinted TC 840 in Block 10a) on the Form 3753 and to the written TC 840 in the Trans. Code block on the Form 813. The Primary Transaction Code (TC) 840 Must Match Form 813 Block Header TC. Beneath that line are eight columns (2 sets each of four (4) column headings) titled as follows: Trace ID Number, Debit Amount; Credit Amount, Serial Number (00 - 49); Trace ID Number, Debit Amount; Credit Amount, Serial Number (50 - 99). The first Trace ID Number column contains no entries (i.e., it is blank). Under the first Debit Amount column is $898.09 (Eight hundred ninety-eight dollars and nine cents). Under the first Credit Amount column is +$8.36 (a plus Eight dollars and thirty-six cents). Under the first Serial column the number 00 is circled. Under the first Debit Amount column is $898.09 (Eight hundred ninety-eight dollars and nine cents). The second set of Trace ID Number, Debit Amount, Credit Amount, and Serial Number columns contain no entries. No other entries or information were made on the Figure 3.11.10-20. .

Pictured in Figure 3.11.10-21 is an example of an electronically-generated TDA/Taxpayer Delinquent Account, showing an edited TC 670 (Subsequent Payment) to the left side next to the amount on the line titled Total Due of $374.00. The edited TC 670 amount equals the Remittance amount. OTHER INFORMATION (we’re only providing the portion containing the important fill-ins). At the top of the form are five sets of two boxes each (a header and an blank (for fill-n): Taxpayer Identifying No., Tax Form; Period; RSC; and TDA/TDI Assessment Code. Beneath the Taxpayer Identifying No. heading is the SSN 000-00-6798. Beneath the Tax Form heading is (Form) 1040. Beneath the Period heading is 12-31-23. Beneath the RSC heading is 999. Beneath the TDA/TDI Assessment Code is 00-99-00-09 Beneath the first line’s information are the following items:. The Check Digit is XN. The Name Control is AGAT. The MFT is 1040. The Tax Period 2312 is typed beneath the Period box. Following the 2312 are two boxes: A blank CAF box containing a zero (0).A DLN box (containing the 0021815076122-4. Beneath the DLN box (flushed with the (form’s) right margin. are three boxes: The Loc. Code box contains 0000. The Predicted Grade box contains OX. The IDRS Cycle box is 202421. On the left side of the form (directly opposite the above listed boxes) are the name and address information: ALEX AGATE; 3732 GRAPHITE LN; BOISE, ID 83708. The bottom half of the form contains the following column items: NOTICE OF LIEN (Date Filed, Lien Fee), CODES, ITEMS POSTED; MO. DAY YR; ASSESSMENTS; CREDITS; RELEASE REQUESTED DATE; and RELEASE FEE. The ASSESSMENTS box shows $900.00 (Nine hundred dollars and zero cents). The CREDITS box shows $560.00 (Five hundred sixty dollars and zero cents). Also, beneath the MO. DAY YR, ASSESSMENTS, and CREDITS columns are the following four line items with entries: UNPAID BALANCE OF ASSESSMENTS: $340.00 (Three hundred forty dollars and zero cents). LATE PAYMENT PENALTY: $34.00 (Thirty-four dollars and zero cents). INTEREST ACCRUED TO: (blank; no entry made here) TOTAL DUE: $374.00 (Three hundred seventy-four dollars and zero cents). A TC 670 (SUBSEQUENT PAYMENT) is edited in red to the left of the TOTAL DUE IRS Received Date stamp reads as follows: RECEIVED 05-17-2024; 001; OGDEN, UT; IRS - OSC No other information is on Figure 3.11.10-21.

Pictured in Figure 3.11.10-22 is an example of a taxpayer letter overlaid by an example of a Form 3244A, Payment Posting Voucher - Examination, shows where to edit a Primary TC 640 (Advance Payment of Determined Deficiency or Underreporter Proposal) when the Primary TC was not specified. The taxpayer submits a short note (along with their payment), requesting estimated tax payments forms. A Route to Correspondence bubble box is on the right margin of the letter to show that the letter must be sent to Correspondence (i.e., Taxpayer Relations). The edited (red) notation (on the left margin of the taxpayer’s note), F.3244-A 021424 represents what is being sent (along with that date) to Correspondence to reply to the taxpayer’s request. An edited 9-digit number (000-00-9630) is the taxpayer’s SSN (for association with his account). On the Form 3244-A (associated with the taxpayer’s request or note, is the (edited in red) TC 640. The Name Control MAPL, for Brad T. and Janet Maple, and the MFT 30 (for Form 1040) in the Form Number/MFT box, the Tax Period 2312, and the TC 640 are all edited in OR underlined (in red). MORE (Figure 22) information: Figure 3.11.10-22 displays a Form 3244-A with a taxpayer’s letter requesting information: To Whom It May Concern: Please send me some estimated tax payment forms for 2024 at this address: Brad T & Janet Maple; 2329 Cedar Ave., #221; Dallas, TX 75260. Thank you. (signed) Brad T. Maple. Code and Edit edited (in red), vertically, along the left edge of the taxpayer’s note, the notation Form 3244-A 021424 (i.e., Form 3244-A and the date). Code and Edit edited (in red) Mr. Maple’s SSN 000-00-9630 above the taxpayer’s name and address, on the note.A Route to Correspondence bubble is on the right side of the taxpayer’s note (and above the Form 3244-A on the figure). OTHER INFORMATION: The 3244-A contains two (2) sets of Transaction Data boxes, each containing three columns, labeled as, Amount (for Transaction amount), Code (for Transaction Code), and Description (Transaction type), respectively. The larger box contains the Primary Transaction Code (or Credit information), while the smaller box to its left contains Secondary Transaction (or Debit) information. The first line of Form 3244-A contains two (2) block items: Payment Posting Voucher - Examination (Not a taxpayer receipt) and the DLN (Document Locator Number). The title, Payment Posting Voucher, is flushed with the left margin of the form.To the right of the title is the DLN (Document Locator Number) block, flushed with the right margin of the form and contains the DLN 0021804376202-3 Directly beneath the first line of the form (second line), are twin column designations marked “NMF” (for Non Master File) and “ULC” (Universal Location Code).To the right of those two column designations are twin rows marked DLN (i.e., Document Locator Number) and Status, both blocks are blank. To the right of those are five (5) blocks: SSN/EIN, Form Number/MFT, Tax Period, Plan/Report Number, and Transaction Received Date. The SSN/EIN is (SSN) 000-00-9630. The Form Number/MFT are 1040/30 (the 30 is underlined in red). The Tax Period is 2312. The Plan/Report Number box is blank. The Transaction Received Date is 02/14/24. On Line 3, following the above-listed items, is the space (flushed with left side of the form) marked as Taxpayer name, address, and ZIP code (Please print legibly or type). The taxpayer’s name and address are Brad T. & Janet Maple; 2329 Cedar Ave.; #221; Dallas, TX 75260. The Name Control, MAPL, the MFT, 30 (for Form 1040) in the Form Number/MFT box, and the Tax Period, 2312, are underlined (in red).On the left side of Form 3244, beneath the Taxpayer Name, Address, and ZIP Code, are the following information blocks: Remarks, Trace ID Number, Prepared by (Name and Unit Symbol). Under the Remarks block is the following information (listed in vertical order): Tax 2312 - $4,338.00 (Four thousand, three hundred thirty-eight dollars and zero cents). Interest 2312 - $235.00 (Two hundred thirty-five dollars and zero cents). Total - $4,573.00 (Four thousand, five hundred seventy-three dollars and zero cents). Beneath the Remarks block is Trace ID Number block, which is blank. Beneath the Trace ID Number block are two check boxes (one each for 6603 and 318(C)), which are blank. Beneath the 6603 and 318(C) check box area is the Prepared by (Name and Unit Symbol) block, which is blank (i.e., contains no entries). Form 3244-A contains two (2) sets of Transaction Data tables, each containing three columns, labeled as, Amount (for Transaction amount), Code (for Transaction Code), and Description (Transaction type), respectively. Each column has rows corresponding to each of their descriptions. The larger table is on the right of the form; the smaller table is to its left (nearer to center of form). The larger table (comprising Primary Transaction Codes (or Credit information)), includes a column listing the following Transaction Codes (in vertical order): 670, 610, 620, 640, 430, 660, 680, a blank box (for a write-in TC entry) and a shaded area). The larger table contains a Description column, listing the above-referenced Transaction Codes (TCs) descriptions: Subsequent Payment, Remittance with Return, Payment for Form 7004, Advance Payment on Deficiency, All Other Estimated Tax Payments, Est. Tax Payment Form 706/Form 1041-ES, Designated Interest, Other Credit, and Total Amount (the last 2 describing the blank and shaded block following the above-referenced TCs, respectively. Of the above-referenced items, the Amount column displays, to the left of the Other Credit block, the dollar amount of $4,573.00 (Four thousand, five hundred seventy-three dollars and zero cents). Code and Edit edits (in red) a TC 640 (Advance Payment) immediately to the left of the $4,573.00 (Four thousand, five hundred seventy-three dollars and zero cents) amount. The smaller table, located to left of the larger table, contains Secondary Transaction Codes (or Debit) information. It also lists columns for Amount (for Transaction amount), Code (for Transaction Code) and Description. The Amount column are all blank (to allow write-in) entries, while the Code lists the following Transaction Codes (TCs): 170, 180, 360, 570 and a blank box (for Other). The smaller table’s Description column lists corresponding types/descriptions of the above-referenced Transaction Codes (TCs) as follows: ES Penalty, FTD Penalty, Fees and Collection Costs, Additional Liability Pending and two Other Debit blocks, respectively. For purposes of this smaller table, all of the blocks are blank (i.e., contain no entries). On the bottom margin of the Form 3244-A are the following items (apparently in tabbed format): Form 3244-A (Rev. 1-2014); Catalog Number 22220G; publish.no.irs.gov; Department of Treasury---Internal Revenue Service. No other information is on Figure 3.11.10-22.

Pictured in Figure 3.11.10-23 is an example of Form 1040-ES with the edited (in red) Tax Period, 2212 (Payment Voucher 1), for a Non-Current Calendar Year (i.e., the payment is for other than a current calendar year). In the upper left corner of the Form 1040-ES is a note that this form is for the Year Ending Dec. 2023. Edit the Tax Year and month, in YYMM format, to the right of the Tax Year designation at the top of the form, if the document or payment is for other than a current calendar year.The taxpayers’ names on the 1040-ES are Victor P. and Portia L. HemlockOTHER INFORMATION: At the top of Form 1040-ES are the following four (4) information blocks: Top line; First block: Form 1040-ES; Department of the Treasury - Internal Revenue Service. Top line; Second block: 2024 Estimated Tax. Top line, Third block: Payment Voucher 1. Top line, Fourth block: OMB No. 1545-0074. Directly above the header information are the following YEAR and DLN items:YEAR ENDING DECEMBER 2023 (in typed format and located in upper-left corner of the form, directly above the form’s title line). DLN 0022010154343-4 (in typed format and located in upper-right corner of the form, directly above the form’s title line). Directly beneath the top (header) line are the following blocks of information: “File only if you are making a payment of estimated tax by check or money order. Mail this voucher with your check or money order payable to United States Treasury. Write your social security number and 2024 Form 1040-ES on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher.”Calendar Year - Due April 18, 2024Amount of check or money order (followed by a box provided for the remittance amount). The taxpayer’s amount in the above-referenced block is $850.00 (Eight hundred fifty dollars and zero cents). Directly beneath the above-referenced lines and information is the taxpayer name and address section: Taxpayer note on left edge of taxpayer information block states to Print or type. Your first name and middle initial: Victor P. Your last name: Hemlock. Your social security number: 000-00-7643. Directly beneath these lines are If joint payment, complete for spouse. Spouse’s first name and middle initial: Portia L. Spouse’s last name: Hemlock. Spouse's social security number: 000-00-6522. Address (Number, Street, and apt. no): 51 Magnolia Court. City, Town or post office If you have a foreign address, also complete spaces below.: DALLAS, TX. ZIP code: 75260 Foreign country name: (blank) Foreign country name: (blank) Foreign country name: (blank) Last line (obviously tabbed information): For Privacy Act and Paper Reduction Act Notice, see instructions. and Form 1040-ES (2024) On the outer edge of the taxpayer information block are the following notes: Pay online at www.irs.gov/epay and Simple. Fast. Secure. IRS Received Date stamp reads as follows: RECEIVED 04-11-2024; 001; AUSTIN, TX; IRS - AUSC No other information is on Figure 3.11.10-23..

Pictured in Figure 3.11.10-24 is a Form 1040-ES displaying the best example editing a fiscal quarter tax period for a year that is not current. In the center top part of form, above the tax year, is the following notation: Fiscal Year: June 1, 2023 - May 31, 2024. Immediately above that notation is a bubble box marked as Edit Fiscal Year, with two arrows pointing to the edited 2305 and to the Fiscal Year end date of May 31, 2024. The edited (in red) 2405 (for May 2024)is to the left of the Fiscal Year: June 1, 2023 - May 31, 2024 notation. The taxpayer’s name on the 1040-ES is Martin A. Tan.OTHER INFORMATION: At the top of Form 1040-ES are the following four (4) information blocks: Top line; First block: Form 1040-ES; Department of the Treasury - Internal Revenue Service. Top line; Second block: 2024 Estimated Tax. Top line, Third block: Payment Voucher 3. Top line, Fourth block: OMB No. 1545-0074. Directly above the header information are the following YEAR and DLN items:Fiscal Year: June 1, 2023 - May 31, 2024 (in typed format and located in upper-left corner of the form, directly above the form’s title line). Immediately above that Tax Year notation is a Edit Fiscal Year bubble with two arrows extended and pointing to the edited (in red) 2405 and the Fiscal Year end date of May 31, 2024. DLN 0022003854319-4 (in typed format and located in upper-right corner of the form, directly above the form’s title line). Directly beneath the top (header) line are the following blocks of information: File only if you are making a payment of estimated tax by check or money order. Mail this voucher with your check or money order payable to United States Treasury. Write your social security number and 2024 Form 1040-ES on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher.Calendar Year - Due September 15, 2024Amount of check or money order (followed by a box provided for the remittance amount). The taxpayer’s amount in the above-referenced block is $600.00 (Six hundred dollars and zero cents). Directly beneath the above-referenced lines and information is the taxpayer name and address section: Preprinted note on left edge of taxpayer information block states to Print or type. Your first name and middle initial: Martin A. Your last name: Tan. Your social security number: 000-00-8246. Directly beneath these lines are If joint payment, complete for spouse. Spouse’s first name and middle initial: (blank). Spouse’s last name: (blank). Spouse's social security number: (blank). Address (Number, Street, and apt. no): 108 Brown Ave.. City, Town or post office If you have a foreign address, also complete spaces below.: NEW ORLEANS, LA. ZIP code: 70113 Foreign country name: (blank) Foreign country name: (blank) Foreign country name: (blank) Last line (obviously tabbed information): For Privacy Act and Paper Reduction Act Notice, see instructions. and Form 1040-ES (2024) On the outer edge of the taxpayer information block are the following notes: Pay online at www.irs.gov/epay and Simple. Fast. Secure. IRS Received Date stamp reads as follows: RECEIVED 02-07-2024; 001; AUSTIN, TX; IRS - AUSC No other information is on Figure 3.11.10-24.

Pictured in Figure 3.11.10-25 is a Form 1040-ES which does not show an edited Tax Period. In the center top part of form, above the tax year, is the following notation: QUARTER ENDING APRIL 18, 2023. Immediately above that notation is a bubble box marked, Current Quarter Ending: Do Not Edit Tax Period. The taxpayers’ names on the 1040-ES are Chris A. and Helen L. AshOTHER INFORMATION: At the top of Form 1040-ES are the following four (4) information blocks: Top line; First block: Form 1040-ES; Department of the Treasury - Internal Revenue Service. Top line; Second block: 2024 Estimated Tax. Top line, Third block: Payment Voucher 3. Top line, Fourth block: OMB No. 1545-0074. Directly above the header information are the following YEAR and DLN items:Fiscal Year: June 1, 2023 - May 31, 2024 (in typed format and located in upper-left corner of the form, directly above the form’s title line). Immediately above that Tax Year notation is a Current Quarter Ending - Do Not Edit Tax Period bubble with an arrow extended and pointing to the typed notation Quarter Ending April 18, 2024. DLN 0022010154327-4 (in typed format and located in upper-right corner of the form, directly above the form’s title line). Directly beneath the top (header) line are the following blocks of information: File only if you are making a payment of estimated tax by check or money order. Mail this voucher with your check or money order payable to United States Treasury. Write your social security number and 2024 Form 1040-ES on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher.Calendar Year - Due September 15, 2024 (PLEASE NOTE THE CORRECT TYPED IN PERIOD ABOVE.)Amount of check or money order (followed by a box provided for the remittance amount). The taxpayer’s amount in the above-referenced block is $1.100.00 (One thousand one-hundred dollars and zero cents). Directly beneath the above-referenced lines and information is the taxpayer name and address section: Preprinted note on left edge of taxpayer information block states to Print or type. Your first name and middle initial: CHRIS A. Your last name: ASH. Your social security number: 000-00-6824. Directly beneath these lines are If joint payment, complete for spouse. Spouse’s first name and middle initial: HELEN L. Spouse’s last name: ASH. Spouse's social security number: 000-00-5681. Address (Number, Street, and apt. no): P. O. BOX 13257.. City, Town or post office If you have a foreign address, also complete spaces below.: NEW ORLEANS, LA. ZIP code: 70113 Foreign country name: (blank) Foreign country name: (blank) Foreign country name: (blank) Last line (obviously tabbed information): For Privacy Act and Paper Reduction Act Notice, see instructions. and Form 1040-ES (2023) On the outer edge of the taxpayer information block are the following notes: Pay online at www.irs.gov/epay and Simple. Fast. Secure. IRS Received Date stamp reads as follows: RECEIVED 04-11-2024; 001; AUSTIN, TX; IRS - AUSC No other information is on Figure 3.11.10-25.

Pictured in Figure 3.11.10-34 is a Form 1040-ES providing an example of Name Line Editing when there is no IRS label.The taxpayers are Ignatius J. Jupiter. and Olga Q. Aurora..Please note here that the primary and secondary taxpayers do not share the same last name (surname). If the voucher is jointly filed and the last names are different, edit brackets around the primary taxpayer's surname.The primary taxpayer's name is Ignatius J. Jupiter., and his SSN is 000-00-6437.The secondary taxpayer's name is Olga Q. Aurora., and her SSN is 000-00-1852. CODE AND EDIT: Code and Edit examiners bracketed with open (<) and closed (>) brackets before and after the Primary Taxpayer’s last name <Jupiter>. Data Conversion (ISRP) will transcribe the Primary taxpayer's name Ignatius J. Jupiter, along with his SSN and address information for this (Form 1040-ES voucher) record. The last name (surname) of the primary taxpayer (Jupiter) is bracketed with open (<) and closed (>) brackets before and after the Primary Taxpayer’s last name <Jupiter>. Data Conversion (ISRP) will transcribe the Primary taxpayer's name Ignatius J. Jupiter, along with his SSN and address information for this (Form 1040-ES voucher) record. The Secondary taxpayer’s name and SSN are not edited nor transcribed for this record.The taxpayer’s record is changed to read as follows:IGNATIUS J. JUPITER (Primary Taxpayer’s name)2001 NEPTUNE PARKWAY (Primary Taxpayer’s Street Address)CHICAGO, IL 60607 (Primary Taxpayer’s City, State and ZIP) IRS Received Date stamp reads as follows: RECEIVED 04-10-2024; 001; KANSAS CITY, MO, IRS - KCSC No other information is on Figure 3.11.10-34.

Pictured in Figure 3.11.10-35 is a Form 1040-ES displaying an example of Name Line Editing when the taxpayer’s last name is entered first. The picture displays the taxpayer's last name Hemlock before his first name Jack on the Form 1040-ES voucher. (The taxpayer wrote Hemlock in the First Name box and Jack in the Last Name box.) The tax examiner draws a red arrow from the taxpayer's last name Hemlock over to the end of the taxpayer's first name Jack. Jack Hemlock is written (in longhand/cursive possibly by the taxpayer to clarify what h’s name is. The Document Locator Number (DLN) of this record is 0022010172022-4.CODE AND EDIT The tax examiner edits (in red) an open bracket (<) before Hemlock for the first four letters for the Name Control HEML. After the editing is completed, Data Conversion (ISRP) enters the taxpayer’s name, SSN and address in the voucher/record. CODE AND EDIT: Code and Edit examiners bracketed with an open (<) bracket before Taxpayer’s last name Hemlock. Data Conversion (ISRP) will transcribe the Primary taxpayer's name Jack Hemlock, along with his SSN and address information for this (Form 1040-ES voucher) record.The taxpayer’s record is changed to read as follows:JACK HEMLOCK (Taxpayer’s name)540 MANGROVE BLVD. (Taxpayer’s Street Address)DETROIT, MI 48233 (Taxpayer’s City, State and ZIP) IRS Received Date stamp reads as follows: RECEIVED 04-11-2024; 001; OGDEN, UT, IRS - OSC No other information is on Figure 3.11.10-35.

Pictured in Figure 3.11.10-36 is a Form 1040-ES providing an example of Second Name Line editing when there is no IRS label. The Form 1040-ES voucher is displayed as Joseph Plum c/o Ashley Plum. The first name line is displayed as Joseph Plum. The Document Locator Number (DLN) of this record is 00220087702010-4.CODE AND EDIT A tax examiner edits an open bracket (<) (in red) before PLUM (establishing the Name Control). The Spouse’s First Name Line, Last Name line, and Social Security Number (SSN) boxes are all blank. The Address (number, street and apt. number) line contains the following information: c/o Ashley Plum, P. O. Box 6778, Little Rock, AK 70221)(In Care of Name), is underlined in red, to read as c/o Ashley Plum is underlined on the address line of the Form 1040-ES. Data Conversion will enter Joseph Plum c/o Ashley Plum, his SSN, and her Post Office Box address, City, State, and ZIP Code (i.e., P. O. Box 6778, Little Rock, AK 70221).The taxpayer’s record is changed to read as follows:JOSEPH PLUM C/O ASHLEY PLUM (Taxpayer’s name)P. O. BOX 6778 (Taxpayer’s Address)LITTLE ROCK, AK 72201 (Taxpayer’s City, State and ZIP) IRS Received Date stamp reads as follows: RECEIVED 03-28-2024; 001; KANSAS CITY, MO, IRS - KCSC No other information is on Figure 3.11.10-36.

Pictured in Figure 3.11.10-37 is a Form 1040-ES providing procedures for what to do if the Form 1040-ES was being used for an Estate. This Form 1040-ES was submitted by THE ESTATE OF TIM CEDAR. If Form 1040-ES is being used for an Estate, Trust, or Corporation, it must be rejected to be renumbered. Edit Action Code 611 (Remittance Renumber) in the bottom margin of the voucher. This picture displays an Action Code (A/C) 611 edited (in red) by a tax examiner in the lower left margin of the Form 1040-ES. OTHER INFORMATION The Document Locator Number (DLN) of this record is 0022006519206-4. The taxpayer’s Employee Identification Number is 00-0001168.Data Conversion will transcribe the following information to the taxpayer’s record to read as follows:ESTATE OF TIM CEDAR (Taxpayer’s name)2222 W TUPELO CV (Taxpayer’s Address)OKLAHOMA CITY, OK 73125 (Taxpayer’s City, State and ZIP) IRS Received Date stamp reads as follows: RECEIVED 03-06-2024; 001; KANSAS CITY, MO, IRS - KCSC Figure 3.11.10-37 displays a Form 1040-ES with an A/C 611, to be renumbered for BMF Processing. No other information is on Figure 3.11.10-37.

Pictured in Figure 3.11.10-38 is a Form 1040-ES providing an example of Deceased Taxpayer editing. Figure 3.11.10-38 displays a joint Form 1040-ES filed by Harry and Cathy Burbot. The first Name Line of the Form 1040-ES displays Harry Burbot’s name and his SSN (000-00-2928). The first Name Line also has an indication (after his first name) of Harry’s death (Died 2-03-2022). In this figure, an examiner edited the notation DECD in red, after the taxpayer's (i. e., Harry’s) first or given name. The examiner circled the decedent’s Date of Death (Died 2-03-23) and the deceased taxpayer's (i. e., Harry’s) surname (i.e., last name). The Second Name Line of the Form 1040-ES displays Cathy Burbot’s (i.e., surviving spouse’s) name and her SSN (000-00-9282). In this example, the examiner edits an open bracket (<) before the surviving spouse’s last name.Data Conversion (ISRP) will remove references to Mr. Burbot (i.e., his name and SSN) from the taxpayers’ record and transcribe the voucher/record under the surviving spouse’s name (Cathy Burbot). OTHER INFORMATION The Document Locator Number (DLN) of this record is 0022010720113-4. The surviving taxpayer’s (Cathy Burbot’s) Social Security Number is 000-00-9282. Data Conversion will transcribe the following information to the taxpayer’s record to read as follows:CATHY BURBOT (Taxpayer’s name)101 W HADDOCK BLVD. (Taxpayer’s Address)FARGO, ND 58102 (Taxpayer’s City, State and ZIP) IRS Received Date stamp reads as follows: RECEIVED 04-11-2024; 001; KANSAS CITY, MO, IRS - KCSC No other information is on Figure 3.11.10-38.’s)

Pictured in Figure 3.11.10-39 is a Form 1040-ES providing an example of Deceased Taxpayer—Legal Representative Editing. The name line displays Marie Caspian and her Social Security Number (000-00-9128) The notation, Died 2/24/2022 is circled in red after Marie Her last name, Caspian, is bracketed with open (<) and closed (>) brackets in red The notation, DECD, is edited in red in the space between Marie’s surname, Caspian, and before her SSN, 000-00-9128 The secondary or spouse’s name line (i.e., Spouse’s First name, Spouses’s Last name and Spouse’s SSN) is blankBob M. Maverick, Executor, P. O.. Box 2 is printed on the Address (number, street, and apt. no) lineBob M. Maverick, Executor, is underlined in redMemphis, TN 38101, is on the City, State and ZIP Code line IRM procedures state to Edit any legal representative name if present to the second name line and underline it. Data Conversion (ISRP) will transcribe Ms. Caspian’s Form 1040-ES and enter the changes (including the Executor’s information) into this voucher/record. OTHER INFORMATION: At the top of Form 1040-ES are the following five (5) information blocks:Top edge (Form 1040-ES), right corner: Document Locator Number (DLN): 0022010139291-4. First line; First block: Form 1040-ES; Department of the Treasury - Internal Revenue Service. First line, Second block: 2024 Estimated Tax. First line, Third block: Payment Voucher 1 and 2023 OMB No. 1545-0074. Beneath the above-described line is the following paragraph: File only if you are making a payment of estimated tax by check or money order. Mail this voucher with your check or money order payable to “United States Treasury.” Write your Social Security Number and “2024 Form 1040 ES” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher. The following two (2) boxes are located to the right of the above-described paragraph.Calendar Year --- Due April 18, 2024, and,.An (inner) box labeled, Amount of estimated tax you are paying by check or money order: 1,050.00 (One Thousand Fifty Dollars and zero cents). Directly beneath the above-described lines are the following taxpayer information: In the left margin (and to the left of the taxpayer’s name, address and City, State aned Zip Code lines are the following:Pay on line at www.irs.gov/elpay, (space) and SImple. Fast. Secure. On the left, bordering the Taxpayers’ Name, Address and City, State and Zip Code lines: Print or Type. The name line displays Marie Caspian Died 02/24/2023 Caspian DEC’D and her Social Security Number (000-00-9128) Code and Edit circles (in red) the notations, Died 2/24/2022 is circled in red after Marie in the Your name and middle initial box. Her last name, Caspian, is bracketed with open (<) and closed (>) brackets in red The notation, DECD, is edited in red in the space between Marie’s surname, Caspian, in the Your last name box and before her SSN, 000-00-9128 in the Your Social Security Number box. The secondary or spouse’s name line (i.e., Spouse’s First name, Spouses’s Last name and Spouse’s SSN) contains no entries and all items on that line are blank.Bob M. Maverick, Executor, P. O.. Box 2 is printed on the Address (number, street, and apt. no) line.Bob M. Maverick, Executor, is underlined in red.Memphis, TN 38101, is on the City, State and ZIP Code line. Beneath the City, State and ZIP Code line are the Foreign Country Name and Foreign Province/County line (2 boxes on that same line). In the bottom margin, beneath the Foreign information line are the notations For Privacy Act and Paperwork Reduction Act Notice, see instructions (flushed with the form’s left margin) and Form 1040-ES (2024) (flushed with the form’s fight margin). IRS Received Date stamp reads as follows: RECEIVED 04-11-2024; 001; KANSAS CITY, MO, IRS - KCSC No other information is on Figure 3.11.10-39.