Figure 3.12.21-28 shows portions of a Form 3552 (including an IRS label) and an error register, depicting how Section 41 will appear on the register as an extraneous (#) section if the MFT is OTHER THAN 10 and there is data present in Section 41. A pound sign (#) located to the left of Section 41 with all fields blank except Field 41-C (State Code), which contains “WA” (Code for Washington). Other information regarding on Figure 3.12.21-28 is displayed as follows:In the upper left corner of the Form 3552 are three organization headings listed vertically: Department of the Treasury, Internal Revenue Service and Director, respectivelyIn the upper right corner (opposite those three headings) is the Document Locator Number (DLN) box, with the DLN 00151-235-14078-3. Two lines beneath that information is a single box with four conjoined boxes marked as MFT, Tax Period, Assessment Date and Trans Code. Immediately to the right of this four-part box are three rows, in vertical order: Notice Date, Name Control and Taxpayer Identifying Number, respectively. The MFT entry is 01 The Tax Period entry is 202303 The Assessment Date entry is 20230817 The Trans Code entry is a preprinted 370 (Account Transfer-in).Beneath the four-part box is an IRS label containing a taxpayer information box with five lines of printed text; the first line displays, in label format, the TIN (00-0007631), the literal 5-DIGIT and 98121The second line of the taxpayer information box displays the check digit, PT (flushed with left margin of the box), S27 and 20The third line of the taxpayer information box displays the taxpayer's name: Gold Makers AssociationThe fourth line of the taxpayer information box displays the taxpayer's street address: 471 Keelback AvenueThe fifth line of the taxpayer information box displays the taxpayer's city, state and zip code: Seattle WA 98121Flushed with the right margin of the taxpayer information box are the letters, IRS, displayed vertically (alternating with spaces between the letters)To the right of the taxpayer information box are six items: Notice Date, Name Control; Taxpayer Identifying Number; Form Number, Plan/Report Number and Tax Period Ended The Notice Date is 20230817 Beneath the Notice Date, the Name Control is GOLD The Taxpayer Identifying Number is 00-0007631 The Form Number is 941 The Plan/Report Number is blank. The Tax Period Ended is 202303Immediately beneath this information, the Form 3552 was folded to reveal the part of the Form 3552 with the columns under Item 31 (Reference), Item 32 ((TC) as in Transaction Code), and Item 33 (Assessment). The following lists three rows of data under the above-listed columns as follows:The first row displays 08172023, 290, and 1,127.36 (One thousand, one hundred twenty-seven dollars and 36 cents), respectively.The second row displays 081720232, 160, and 0.00 (zero dollars and cents), respectively.The third row displays 08172023, 190, and 0.00 (zero dollars and cents, also), respectively.The fourth entry is located down at the bottom row of the Assessment column (to the right of the Transfer Balance); and that figure (also) is 1,127.36 (One thousand, one hundred twenty-seven dollars and 36 cents).Two rows beneath that are the following entries: Item 47, Taxable 940 Wages, 4,286.00 (Four thousand, two hundred eighty-six dollars and zero cents); Item 48, Total Amount Credit Reduction, 12.85 (Twelve dollars and eighty-five cents); Item 49, State Code, WA (for the state of Washington); and Item 50, Credit Reduction Wages, 4,286.00 (Four thousand, two hundred eighty-six dollars and zero cents).The following entries apply to the error register; super-imposed across the Form 3552 is a part of the error register, displaying Section 01 (Fields A through Q) and Section 41 (Field A through F)The strip/part of the error register is displayed across this figure, with Section 01 (Fields A through Q) and Section 41 (Fields A through F), and display as follows:Field A (Section 01) on the error register displays the name control (GOLD)Field B displays the SSN (000007631)Field C displays the MFT Code (01)Field D displays the Tax Period of 202303.Field E displays the Date of Transfer (20230817)Field F displays the 23C Date of Assessment (20230817)Field G displays the Original Assessment Transaction Code, 290Field H displays the Original Assessment Transaction Amount, 112736 (One thousand, one hundred twenty-seven dollars and 36 cents).No other entries are displayed under Section 01, but Section 41 follows this section on the error register.Section 41 is shown with a pound sign (#) to its left and all fields are blank except Field 41-C (State Code), which contains WA on Form 941 (MFT 01). Section 41 will appear on the register as an extraneous (#) section if the MFT is other than 10 and there is data present in Section 41.There are no other entries or edit marks displayed in Section 41 and no other entries are displayed for Figure 3.12.21-28.