Figure 3.12.21-23 displays portions of a Form 3552 and an error register for an example of the scenario described in Paragraph (5), above. The Transaction Code (Field 20-A) and Appropriation Code (Field 20-B) are both invalid (shown here with asterisks (*) for each field) when the Transaction Code is 632 and the Appropriation Code is other than 03. Details of what is displayed in Figure 3.12.21-23 are provided below:In the upper left corner of the Form 3552 are three organization headings listed vertically: Department of the Treasury, Internal Revenue Service and Director, respectivelyIn the upper right corner opposite those three headings is the Document Locator Number box, with the document locator number, 00351-200-15400-5. Two lines beneath that information is a single box with four conjoined boxes marked as MFT, Tax Period, Assessment Date and Trans Code. Immediately to the right of this four-part box are three rows, in vertical order, marked Notice Date, Name Control and Taxpayer Identifying Number respectively. The MFT is 02 The Tax Period is 202412 The Assessment Date is 20250712 The Trans Code is blank The Notice Date is 20250712 Beneath the Notice Date, the Name Control is CAIM Beneath the Name Control, the Taxpayer Identifying Number is 000-000-2110 (NOTE: Although this information is obstructed on this example, it is displayed below on the error register portion.)Immediately beneath this information, the Form 3552 is folded to reveal five columns of data: Item 31 (Reference), Item 32 ((TC) as in Transaction Code), Item 33 (Assessment), Item 34 (Adjustment or Credit), and Item 35 (Balance Due). PLEASE NOTE: Item 34 (Adjustment or Credit), and Item 35 (Balance Due). are shaded columns and contain NO entries. The Form 3552 columns contains the following entries (by rows):First row (Items 31, 32 and 33) list as follows: (Reference (date)) 07122025, TC 150, and Transaction Amount of 321.00 (three hundred twenty-one dollars and zero cents), respectively. Ten rows beneath that row are Items 37 Reference Code (see enclosed notice)), Item 38 Ref. Amt. (for Reference Amount), and Transaction Amount. Entries in each of these boxes are 02 (Reference Code), 632 (Ref Amt.) and an Assessment amount of 400.00 (four-hundred dollars and zero cents) in the third column, respectively. (It’s flushed with the column amounts above it in the first row.). Directly beneath the above-listed 400.00 is a Transfer Balance Amount of 321.00 (three hundred twenty-one dollars and zero cents). To its left are a shaded Transfer Balance box (Item 38) and a second, smaller unmarked blank box.The second entry is ten rows beneath the first row and displays 02 (Appropriate Code, which is edited under the Reference column, 632, under the Ref. Amt. column, and 400.00; is under the Assessment column, respectively.The third entry on the Form 3552 is located on the bottom row of the Assessment column (two columns to the right of the Transfer Balance) is 321.00Immediately beneath the Form 3552 is an error register portion, displaying Section 01 (Fields A through Q) and Section 20 (Fields A through L)At the top of the error register (first line) are the following four items: 2-177-000606, RLC, 1386, and 00351-200-15400-5 (Document Locator Number)Field A (Section 01) on the error register displays the name control (CAIM)Field B displays the SSN (000002110)Field C displays the MFT Code (02)Field D displays the Tax Period (202412)Field E displays the Date of Transfer (20250712)Field F displays the 23C Date of Assessment (20250712)Field G displays the Original Assessment Transaction Code of (150)Field H displays the Original Assessment Transaction Amount of (32100 (three hundred twenty-one dollars and zero cents)No other entries are displayed in Fields L through Q) Section 01, but Section 20 (Fields A through L) display the following:Field A (Transaction Code on the error register displays an asterisk (*) and the TC 632.Field B (Appropriation Code) displays an asterisk (*) and an 02 (are invalid because the Transaction Code is 632 and the Appropriate Code is other than 03.Field C (Appropriation Indicator) displays a 1.There are no other entries or edit marks displayed on Figure 3.12.21-23.