Pictured in Figure 3.11.10-38 is a Form 1040-ES providing an example of Deceased Taxpayer editing. Figure 3.11.10-38 displays a joint Form 1040-ES filed by Harry and Cathy Burbot. The first Name Line of the Form 1040-ES displays Harry Burbot’s name and his SSN (000-00-2928). The first Name Line also has an indication (after his first name) of Harry’s death (Died 2-03-2024). In this figure, an examiner edited the notation DECD in red, after the taxpayer's (i. e., Harry’s) first or given name. The examiner circled the decedent’s Date of Death (Died 2-03-2024) and the deceased taxpayer's (i. e., Harry’s) surname (i.e., last name). The Second Name Line of the Form 1040-ES displays Cathy Burbot’s (i.e., surviving spouse’s) name and her SSN (000-00-9282). In this example, the examiner edits an open bracket (<) before the surviving spouse’s last name.Data Conversion (ISRP) will remove references to Mr. Burbot (i.e., his name and SSN) from the taxpayers’ record and transcribe the voucher/record under the surviving spouse’s name (Cathy Burbot). OTHER INFORMATION The Document Locator Number (DLN) of this record is 0022010720113-5. The surviving taxpayer’s (Cathy Burbot’s) Social Security Number is 000-00-9282. Data Conversion will transcribe the following information to the taxpayer’s record to read as follows:CATHY BURBOT (Taxpayer’s name)101 W HADDOCK BLVD. (Taxpayer’s Address)FARGO, ND 58102 (Taxpayer’s City, State and ZIP) IRS Received Date stamp reads as follows: RECEIVED 04-11-2025; 001; KANSAS CITY, MO, IRS - KCSC No other information is on Figure 3.11.10-38.’s)