Pictured in Figure 3.11.10-36 is a Form 1040-ES providing an example of Second Name Line editing when there is no IRS label. The Form 1040-ES voucher is displayed as Joseph Plum c/o Ashley Plum. The first name line is displayed as Joseph Plum. The Document Locator Number (DLN) of this record is 00220087702010-4.CODE AND EDIT A tax examiner edits an open bracket (<) (in red) before PLUM (establishing the Name Control). The Spouse’s First Name Line, Last Name line, and Social Security Number (SSN) boxes are all blank. The Address (number, street and apt. number) line contains the following information: c/o Ashley Plum, P. O. Box 6778, Little Rock, AK 70221)(In Care of Name), is underlined in red, to read as c/o Ashley Plum is underlined on the address line of the Form 1040-ES. Data Conversion will enter Joseph Plum c/o Ashley Plum, his SSN, and her Post Office Box address, City, State, and ZIP Code (i.e., P. O. Box 6778, Little Rock, AK 70221).The taxpayer’s record is changed to read as follows:JOSEPH PLUM C/O ASHLEY PLUM (Taxpayer’s name)P. O. BOX 6778 (Taxpayer’s Address)LITTLE ROCK, AK 72201 (Taxpayer’s City, State and ZIP) IRS Received Date stamp reads as follows: RECEIVED 03-28-2024; 001; KANSAS CITY, MO, IRS - KCSC No other information is on Figure 3.11.10-36.