Pictured in Figure 3.11.10-15 is an example of a Form 2287(CG), 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(CG). The postmark date of March 25, 2021 is shown on the envelope. The Form 2287(CG) does not have a Transaction Date. A bubble box containing two arrows points to the postmark date on the envelope and to the (previously empty) box on the Form 2287(CG) titled, Date IRS Received Check. The bubble box states: Enter the postmark date as the Transaction Date. The date 032521 is shown as the edited date in the box marked as Date IRS Received Check on the Form 2287(CG). The Tax Period box contains an underlined 2012. Since the Postmark Date (i.e., 2012) was edited (and is now accepted as the Transaction Date), IRS will accept through ERS (and post to Master File) this edited postmark date as the Transaction Date.