This is page 3 of the Error Code 026 flowchart containing reply/no reply instructions.Top of the page contains underlined text in bold - REPLYDecision (1) - Does the taxpayer's reply agree with the FYM underprint, and the extension is timely for the underprinted Tax Period? If Yes, continue with Process (a).If No, continue with Decision (2).Process (a) - Change 01TXP and the tax period on the document to agree with the reply. Continue to end.Decision (2) - Does the taxpayer's reply agree with the FYM underprint and the extension is late filed for the underprinted Tax Period? If Yes, continue with Process (b).If No, continue with Decision (3).Process (b) - Enter L in Field 01CCC. Change the FYM to the current year and bring up the underprint month. Notify the taxpayer.Decision (3) - Does the reply give one of the explanations from the list in IRM 3.12.212.6.7.2.2(3), indicate they are changing to an approved subchapter S, filing a consolidated return, or filing a final return? If Yes, continue with Process (c).If No, continue with Decision (4).Process (c) - Enter W in Field 01CCC. Continue to end.In the middle of the page is underlined text in bold - NO REPLY or REPLY IS INCONCLUSIVE.If no, research BMFOLT.Decision (4) - Does BMFOLT show a TC 460 posted for the current year? If Yes, continue with Process (d).If No, continue with Decision (5).Process (d) - Change 01TXP to next processing year and SSPND 480 early filed. Continue to end.Decision (5) - Will changing the FYM to the current year make the extension late filed? If Yes, continue with Process (e).If No, continue with Process (f).Process (e) - Enter L in Field 01CCC. Change the FYM to the current year and bring up the underprint month. Notify taxpayer of the denied extension. Continue to end.Process (f) - Change the FYM to the current year and bring up the underprint month.End - This is the end of the flowchart.