Pictured in Figure 3.11.10-34 is a Form 1040-ES providing an example of Name Line Editing when there is no IRS label.The taxpayers are Ignatius J. Jupiter. and Olga Q. Aurora..Please note here that the primary and secondary taxpayers do not share the same last name (surname). If the voucher is jointly filed and the last names are different, edit brackets around the primary taxpayer's surname.The primary taxpayer's name is Ignatius J. Jupiter., and his SSN is 000-00-6437.The secondary taxpayer's name is Olga Q. Aurora., and her SSN is 000-00-1852. CODE AND EDIT: Code and Edit examiners bracketed with open (<) and closed (>) brackets before and after the Primary Taxpayer’s last name <Jupiter>. Data Conversion (ISRP) will transcribe the Primary taxpayer's name Ignatius J. Jupiter, along with his SSN and address information for this (Form 1040-ES voucher) record. The last name (surname) of the primary taxpayer (Jupiter) is bracketed with open (<) and closed (>) brackets before and after the Primary Taxpayer’s last name <Jupiter>. Data Conversion (ISRP) will transcribe the Primary taxpayer's name Ignatius J. Jupiter, along with his SSN and address information for this (Form 1040-ES voucher) record. The Secondary taxpayer’s name and SSN are not edited nor transcribed for this record.The taxpayer’s record is changed to read as follows:IGNATIUS J. JUPITER (Primary Taxpayer’s name)2001 NEPTUNE PARKWAY (Primary Taxpayer’s Street Address)CHICAGO, IL 60607 (Primary Taxpayer’s City, State and ZIP) IRS Received Date stamp reads as follows: RECEIVED 04-10-2024; 001; KANSAS CITY, MO, IRS - KCSC No other information is on Figure 3.11.10-34.