Figure 3.12.21-30 displays portions of a Form 3552 and an error register. On the register, the State Code field and Credit Reduction Wages field will appear invalid if a valid credit reduction state is in the State Code field (Field 41-C on the error register), a TC150 is in Section 01 and the Credit Reduction Wages field (Field 41-D) is blank. In this instance, The TC 150 amount is $7.45 (Field 01-H), the State Code field (Field 41-C contains NY (for state of New York), and the Credit Reduction Wages field is blank. Other information regarding Figure 3.12.21-30 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 box, with the document locator number, 00851-081-19604-5. 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 entry is 10 The Tax Period entry is 202412 The Assessment Date entry is 20250315 The Trans Code entry is a preprinted TC 370.Beneath the four-part box is an IRS label taxpayer information box with five lines of printed text. The first line displays, in label format, the TIN (00-0006842), the literal, 5-DIGIT and the ZIP Code 73301, respectively.The taxpayer information box second line displays the check digit, LK (flushed with left margin of the box), then S29 and 20 are to its right, on the right side of the IRS label.The third line of the label’s taxpayer information box displays the taxpayer's name: Brown Homeowners' AssociationThe fourth line of the label’s taxpayer information box displays the taxpayer's street address: 206 Wisteria DriveThe fifth line of the label’s taxpayer information box displays the taxpayer's city, state and zip code: Albany, NY 73301Flushed with the right margin of the taxpayer information box are the letters, IRS, displayed vertically (alternating with spaces between the letters).To the right of the label’s taxpayer information box are three items: Form Number, Plan/Report Number and Tax Period Ended The Notice Date is 20250315 The Name Control is BROW The Notice Date is 00-0006842Beneath the above-three items, and to the right of the taxpayer information box are three more items, entitled: Form Number, Plan/Report Number and Tax Period Ended, listed in vertical order.The Form Number displays an entry: 940.The Plan/Report Number contains NO entry.The Tax Period Ended displays an entry: 20251231.Immediately beneath this information, 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 three rows of data under the above-listed columns as follows:The first row displays 03152025, 150, and 7.45 (Seven dollars and 45 cents), respectivelyThe second entry is located down at the bottom row of the Assessment column (to the right of the Transfer Balance); and that figure (also) is 7.45 (Seven dollars and 45 cents).Two rows beneath that is a sole State Code entry (Item 49, NY (i.e., New York); state code or abbreviation for the state of New York).No other entries are present on the Form 3552; error register follows this.The following entries describe the part of the error register displayed beneath the Form 3552 (i.e., 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 (BROW)Field B displays the SSN (000006842).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, 20250315.Field F displays the 23C Date of Assessment (20250315).Field G displays the Original Assessment Transaction Code 150.Field H displays the Original Assessment Transaction Amount, 745 (Seven dollars and 45 cents)No other entries are displayed under Section 01, but Section 41 follows this section on the error register.Section 41 displays as follows:Field A, Total Taxable 940 Wages, is blank.Field B, Total Amount Credit Reduction, is blank.Field C, State Code, contains NY (state code for New York).Field D, Credit Reduction Wages, is blank, but Fields 41C and 41D display asterisks (*)..There are no other entries or edit marks displayed in Section 41 and no other entries are displayed for Figure 3.12.21-30.