Figure 3.12.21-29 displays portions of a Form 3552 and the error register. showing Field 41-B underprinting. Field 41-B, Total Credit Reduction, is computed using the sum of Credit Reduction Wages in Sections 41-46, multiplied by the percentage shown for each state. Field 41-B will underprint if a math error exists. The Field 41-B displays $2.59 (Two dollars and 59 cents) as the Total Credit Reduction amount. Beneath that amount is the computer (underprint) amount of $5.18 (Five dollars and 18 cents). A discrepancy therefore, exists, between the computer's amount and the transcribed amount (Form 3552 versus the computer's computation). other information regarding the Figure 3.12.21-29 is provided as follows: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 (DLN) box, with the DLN 00851-165-23100-5. Two lines beneath that information is a single box with four conjoined boxes: 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 entry is 10 The Tax Period entry is 202412 The Assessment Date entry is 20250607 The Trans Code entry is not displayed.To the right of the taxpayer information box are the following items: Notice Date and Name Control The Notice Date is 20250607 The Name Control is COROImmediately beneath this data grouping, the Form 3552 was folded to reveal the part of the Form 3552 with the columns under Item 31 (Reference), Item 32 ((TC) as in Transaction Code), and Item 33 (Assessment). The following lists data under the above-listed columns as follows:The first row displays 06072025, 150, and 20.50 (Twenty dollars and fifty cents), respectivelyThe second row entry is located 16 rows down to the bottom row of the Assessment column (and to the right of the Transfer Balance); and that amount is (also) displayed as 20.50Two rows beneath that are the following entries: Item 47, Taxable 940 Wages, 864.00 (Eight hundred sixty-four dollars and zero cents); Item 48, Total Amount Credit Reduction, 2.59 (Two dollars and 59 cents); Item 49, State Code (TX for the state of Texas); and Item 50, Credit Reduction Wages, 864.00 (Eight hundred sixty-four dollars and zero cents).The following entries apply to the error register part beneath the Form 3552, displaying Section 01 (Fields A through Q) and Section 41 (Field A through F)Section 01 (Fields A through Q) displays as follows:Field A (Section 01) on the error register displays the name control (CORO)Field B displays the SSN (000008149)Field C displays the MFT Code (10)Field D displays an asterisk (*) with the Tax Period of 202412.Field E displays the Date of Transfer (20250607)Field F displays the 23C Date of Assessment (20250607)Field G displays the Original Assessment Transaction Code of 150Field H displays the Original Assessment Transaction Amount of 2050 (for $20.50)No other entries are displayed under Section 01, but Section 41 follows this section on the error register and displays as follows:Field A, Total Taxable 940 Wages, is 86400 (Eight hundred sixty-four dollars and zero cents).Field B, Total Amount Credit Reduction, contains 259 (for $2.59) and, directly beneath Field 41-B is an underprinted amount of 518 (for $5.18) to inform us that the computer's math/amount is different from the taxpayer's amount.Field C, State Code, contains TX (i.e., the state code for Texas)Field D, Credit Reduction Wages, is 86400 (Eight hundred sixty-four dollars and zero cents).There are no other entries or edit marks displayed in Section 41 and no other entries are displayed for Figure 3.12.21-29.