Figure 3.12.21-32 displays portions of a Form 3552 and an error register. This Figure shows that Field 01-D, Tax Period, Field 41-C, State Code, and Field 41-D, Credit Reduction Wages (greater than zero) will appear invalid when there is no TC 150 (Return Filed and Tax Liability Assessed) in Section 01 and the Credit Reduction Wages field is present; the State Code field is blank and Credit Reduction Wages field is present or an invalid credit reduction state for the tax period is present. Field 01-D, Field 41-C, and Field 41-D all contain asterisks to denote an invalid condition. In this illustration. Transaction Codes 290 (Additional Tax Assessment) and 160 (Manually Computed Failure to File Penalty) appear on the Form 3552 (not a TC 150). Other information regarding Figure 3.12.21-32 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, 00851-193-14099-3. 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 202212 The Assessment Date entry is 20230628 The Trans Code entry is a preprinted 370 (Account Transfer-in).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 (00-0002761), the literal, 5-DIGIT and the ZIP Code 73305The second line of the IRS label taxpayer information box displays the check digit, XB (flushed with left margin of the box), S29 and 20 (both are located to the right of the check digit and the right edge of the label).The third line of the IRS label taxpayer information box displays the taxpayer's name: White and Grey DentalThe fourth line of the IRS label taxpayer information box displays the taxpayer's street address: 461 Alewife DriveThe fifth line of the IRS label taxpayer information box displays the taxpayer's city, state and zip code: Austin, TX 73305Flushed with the right margin of the IRS label taxpayer information box are the letters, IRS, displayed vertically (alternating with spaces between the letters)To the right of the taxpayer information box are three items: Notice Date, Name Control and Taxpayer Identifying Number The Notice Date is 20230628 The Name Control is WHIT The Notice Date is 00-0002761Beneath 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 the entry 20221231.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 06282023, 290 (Additional Tax Assessment), and 5.387.00 (Five thousand, three hundred eighty-seven dollars and zero cents), respectively.The second row displays 06282023, 160 (Manually Computed Failure to File Penalty), and 1,273.00 (One thousand, two hundred seventy-three dollars and zero cents), respectivelyThe third entry is located 13 rows down at the bottom row of the Assessment column (and to the right of the Transfer Balance); 6,660.50 (Six thousand, six hundred sixty dollars and fifty cents).Two rows beneath that Item 47, Taxable 940 Wages, 5,655.00 (Five thousand, six hundred fifty-five dollars and zero cents); Item 48, Total Amount Credit Reduction (or, C. R.), 16.96 (sixteen dollars and 96 cents); and Item 49, State CodeTX; state code for Texas)No other entries are present on the Form 3552, but a part of the error register follows this.The following entries describe the error register portion 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), displays the name control (WHIT)Field B displays the SSN (000002761)Field C displays the MFT Code (10)Field D displays an asterisk (*) with the Tax Period of 202212.Field E displays the Date of Transfer, 20230628.Field F displays the 23C Date of Assessment (20230628)Field G displays the Original Assessment Transaction Code of 290 (Additional Tax Assessment).Field H displays the Original Assessment Transaction Amount of 538700 (Five thousand, three hundred eighty-seven dollars and zero cents).No other entries are displayed under Section 01, but Section 41 on the error register displays as follows:Field A, Total Taxable 940 Wages, contains 565500 (i.e., Five thousand, six hundred fifty-five dollars and zero cents).Field B, Total Amount Credit Reduction, contains 1696 i.e., Sixteen dollars and 96 cents).Field C, State Code, displays an asterisk (*) but is blank (i.e., contains no entry).Field D, Credit Reduction Wages, displays an asterisk (*) and contains the entry 565500 (i.e., Five thousand, six hundred fifty-five dollars and zero cents).There are no other entries or edit marks displayed in Section 41 and no other entries are displayed for Figure 3.12.21-32.