Pictured in Figure 3.11.10-28 is a Form 1040-ES (OCR) providing an example of Exception Entity Editing. The 1040-ES (OCR) is from Mary L. Birch. The taxpayer drew a line through Birch, changing her last name to Willow. An E is edited (in red, above the SSN) and the Name Control is bracketed as (also in red) before WILLOW so that Data Conversion will transcribe the record as Mary L. Willow with the same SSN. OTHER INFORMATION: At the top of Form 1040-ES (OCR) are the following five (5) information blocks: Top line; First block: Form 1040-ES (OCR); Department of the Treasury - Internal Revenue Service. Top line; Second block: 2023 OMB No. 1545-0074. Top line; Third block: Estimated Tax. Top line, Fourth block: Payment Voucher 2. Top line, Fifth block: Calendar Year --- Due June 15, 2024. Directly above the fifth block (and the upper-right corner of the form is the typed DLN 0022015500700-4. Directly beneath the top (header) line are the following bullets of information (all flushed with the left margin of the form): Make your check or money order payable to United States Treasury. Enter SSN and 2024 Form 1040-ES on your payment. If your name, address or SSN is incorrect, see instructions. Directly to the right of the form (and across from the above three bullets is the following:Amount of Estimated tax you are paying by check or money order (followed by a box for entering the payment amount). Dollars and Cents box: $500.00 (Five-hundred dollars and zero cents). Directly beneath the above-referenced lines and information is the following text: For Privacy and Paperwork Reduction Act Notice, see instructions. Directly beneath the above line is (in bold lettering): Pay onlne at IRS.gov/epay. Safe. Fast. Secure. The next line is the following string of alpha and numeric characters: 000007637 MF BIRC 30 0 2412 00 Two (2) lines beneath the above-described string are the taxpayer’s information: 00 000-00-7637 MF BIRC 30 0 2412 00. Taxpayer drew a line through her last name of Birch and added Willow Code and Edit: Edited an E in red above the SSN 000-00-7637. Edited a caret (<) in red before the surname WILLOW.MARY L. WILLOW (Taxpayer’s name)2501 ACACIA STREET (Taxpayer’s street address)LOUISVILLE, KY 40201 (Taxpayer’s City, State and ZIP) IRS Received Date stamp reads as follows: RECEIVED 06-06-2024; 001; KANSAS CITY, MO; IRS - KCSC No other information is on Figure 3.11.10-28.