Exhibit illustrates an USPS.com Track & Confirm record. It is used for certified mail only and when a postmark is not present on an envelope.The United States Postal Service (USPS).COM Track & Confirm is used for Certified Mail Only. It gives the following tracking information about the status of a package or parcel. If a postmark is not present, tax examiners must look for a USPS.com Track & Confirm record that was attached to the return. This should be attached before the envelope. Tax examiners must use the Acceptance date on the record to determine timeliness and follow normal editing procedures. The following items are displayed on this document:Descriptions of Information Items on the USPS.COM Track & Confirm DocumentTop line has three items left to right:English - language the document is printed inCustomer ServiceUSPS MobileSecond lineUSPS.COM - beneath this heading is a third line containing the following items, left to right:Quick ToolsShip a PackageSend MailManage Your MailThe fourth line only has the header, Track & Confirm, followed by a fifth (5th) line:Fifth line - a table follows containing four (4) columns with the following items:PRINT DETAILS - this is a drop down itemYOUR LABEL NUMBER - is directly beneath the Print details drop-down. on this example, beneath this header is the 20-digit label number 0010309000163721544SERVICE - beneath this column header is the notation, First Class MailSTATUS OF YOUR ITEM - beneath this column header is a single word, DeliveredDATE & TIME - beneath this column header is a delivered date, March 27, 2024, 7:58 AMThe following items on the sixth line are located directly beneath the Status of Your Item and Date and Time columns. They are as follows:On this example, the Arrival at Unit label is directly beneath the Status of Your Item column with its Date and Time directly to the right of this header, under the Date and Time column. The Arrival at Unit date is March 25, 2024, 5:27 PMThe Acceptance label is directly beneath the Arrival at Unit label. The AcceptanceDate and Time directly to the right of this header, under the Date and Time column. The Acceptance date is March 25, 2024, 12:48 PM. There is an arrow pointed at Acceptance and an arrow pointed at the Acceptance date.In the lower left corner of the Track & Confirm document is a caption, Check on Another Item.Next line under Check on Another Item reads: What's your label (or receipt) number?About two lines down, to the right of the center of the page is a Find button, located directly beneath the Acceptance label.