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.