Pictured in Figure 3.11.10-32 is a Form 1040-ES (OCR) providing an example of Long Entity Editing when Primary Taxpayer is deleted.The Form 1040-ES (OCR) label was originally addressed to JOHN & JACKIE LAMB.The surviving (secondary) taxpayer drew a line through the Primary taxpayer’s name, JOHN. CODE AND EDIT:The Primary Taxpayer’s name, JOHN, his SSN, 000-00-1960, and the Check Digit, MD, are each circled (in red).on the label by tax examiners.Edited a caret (<) (in red) before the last name, LAMB, for long entity. Circled the primary taxpayer's SSN 000-00-1960 and the Check Digits MD following it.Circled the primary taxpayer's first name JOHN and the ampersand (&) before JACKIE (to show ISRP that his name is being deleted from the record)Tax examiner edited an open caret (<) before the last name LAMB on the label. When the primary taxpayer’s name is crossed off the label, Code and Edit examiners edit for Long Entity, using the secondary entity data and circle the primary name, SSN, and Check Digits.Data Conversion (ISRP) will transcribe the secondary taxpayer's name JACKIE LAMB, SSN and address information for this (Form 1040-ES (OCR)) record. 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 1. 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 0022015434913-4. Directly beneath the top (header) line are the following three (3) 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: $2,200.00 (Two thousand two-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 following line is the following string of alpha and numeric characters: 000001960 MD LAMB 30 0 2412 430 78 Two (2) lines beneath the above-described string are the taxpayer’s information: 00 000-00-1960 MD 000-00-1956 2412. Taxpayer drew a line through the Primary taxpayer’s name (and the ampersand (&) following it), JOHN &. CODE AND EDIT: Edited red open caret before the surname LAMB.JACKIE LAMB (Secondary Taxpayer’s name)1909 S. BUFFALO DRIVE (Secondary Taxpayer’s street address)SEATTLE, WA 98109 (Secondary 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 3.11.10-32.