**720 BUSINESS RULES FOR TAX YEAR 2007 Q4**

**Version 2007Q4v1.0**

+-------+---------------------------------------+-----+------+-------+
| Rule  | Rule Text                             | Er  | Seve | C     |
| N     |                                       | ror | rity | hange |
| umber |                                       | Ca  |      | from  |
|       |                                       | teg |      |       |
|       |                                       | ory |      | 2007Q |
|       |                                       |     |      | 3v2.1 |
|       |                                       |     |      | to    |
|       |                                       |     |      |       |
|       |                                       |     |      | 2007Q |
|       |                                       |     |      | 4v1.0 |
+=======+=======================================+=====+======+=======+
| F619  | If Form 6197, Part I, Line 2, column  | M   | Re   |       |
| 7-001 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 2, column (c) \"Tax rate\"    | ror |      |       |
|       | and Line 2, column (d) \"Number of    |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 3, column  | M   | Re   |       |
| 7-002 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 3, column (c) \"Tax rate\"    | ror |      |       |
|       | and Line 3, column (d) \"Number of    |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 4, column  | M   | Re   |       |
| 7-003 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 4, column (c) \"Tax rate\"    | ror |      |       |
|       | and Line 4, column (d) \"Number of    |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 5, column  | M   | Re   |       |
| 7-004 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 5, column (c) \"Tax rate\"    | ror |      |       |
|       | and Line 5, column (d) \"Number of    |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 6, column  | M   | Re   |       |
| 7-005 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 6, column (c) \"Tax rate\"    | ror |      |       |
|       | and Line 6, column (d) \"Number of    |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 7, column  | M   | Re   |       |
| 7-006 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 7, column (c) \"Tax rate\"    | ror |      |       |
|       | and Line 7, column (d) \"Number of    |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 8, column  | M   | Re   |       |
| 7-007 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 8, column (c) \"Tax rate\"    | ror |      |       |
|       | and Line 8, column (d) \"Number of    |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 9, column  | M   | Re   |       |
| 7-008 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 9, column (c) \"Tax rate\"    | ror |      |       |
|       | and Line 9, column (d) \"Number of    |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 10, column | M   | Re   |       |
| 7-009 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 10, column (c) \"Tax rate\"   | ror |      |       |
|       | and Line 10, column (d) \"Number of   |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 11, column | M   | Re   |       |
| 7-010 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 11, column (c) \"Tax rate\"   | ror |      |       |
|       | and Line 11, column (d) \"Number of   |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 12, column | M   | Re   |       |
| 7-011 | (e) \"Tax due\" has a non-zero value, | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 12, column (c) \"Tax rate\"   | ror |      |       |
|       | and Line 12, column (d) \"Number of   |     |      |       |
|       | cars sold\".                          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F619  | If Form 6197, Part I, Line 13,        | M   | Re   |       |
| 7-012 | \"Total tax due for the quarter\" has | ath | ject |       |
|       | a non-zero value, then it must be     | Er  |      |       |
|       | equal to the sum of \"Tax due\" for   | ror |      |       |
|       | Line 2, column (e) through Line 12,   |     |      |       |
|       | column (e).                           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F662  | If Form 6627, Part I, Line 3 column   | M   | Re   |       |
| 7-001 | (a) has a non-zero value, then it     | ath | ject |       |
|       | must be equal to \[Line 1 column (a)  | Er  |      |       |
|       | minus (-) Line 2 column (a)\].        | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F662  | If Form 6627, Part I, Line 3 column   | M   | Re   |       |
| 7-002 | (c) \"Tax\" has a non-zero value,     | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 3 column (a) \"Barrels\" and  | ror |      |       |
|       | Line 3 column (b) \"Rate\".           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F662  | If Form 6627, Part I, Line 4 column   | M   | Re   |       |
| 7-003 | (c) \"Tax\" has a non-zero value,     | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 4 column (a) \"Barrels\" and  | ror |      |       |
|       | Line 4 column (b) \"Rate\".           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F662  | If Form 6627, Part I, Line 5 column   | M   | Re   |       |
| 7-004 | (c) \"Tax\" has a non-zero value,     | ath | ject |       |
|       | then it must be equal to the sum of   | Er  |      |       |
|       | Line 3 column (c) \"Tax\" and Line 4  | ror |      |       |
|       | column (c) \"Tax\".                   |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F662  | If Form 6627, Part I, Line 6 column   | M   | Re   |       |
| 7-005 | (c) \"Tax\" has a non-zero value,     | ath | ject |       |
|       | then it must be equal to the product  | Er  |      |       |
|       | of Line 6 column (a) \"Barrels\" and  | ror |      |       |
|       | Line 6 column (b) \"Rate\".           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F662  | Form 6627, Part II, for each          | M   | Re   |       |
| 7-006 | Ozone-Depleting Chemical (ODC) if     | ath | ject |       |
|       | column (d) \"Tax\" has a non-zero     | Er  |      |       |
|       | value, then it must be equal to the   | ror |      |       |
|       | product of the corresponding column   |     |      |       |
|       | (b) \"Number of pounds\" and column   |     |      |       |
|       | (c) \"Tax per pound\".                |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F662  | If Form 6627, Part II, Line 4 \"Total | M   | Re   |       |
| 7-007 | ozone-depleting chemicals tax\" has a | ath | ject |       |
|       | non-zero value, then it must be equal | Er  |      |       |
|       | to the sum of \"Tax\" for each Ozone  | ror |      |       |
|       | Depleting Chemical (ODC) given in     |     |      |       |
|       | Part II.                              |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F662  | If Form 6627, Part III, Line 4        | M   | Re   |       |
| 7-008 | \"Total ODC tax on imported           | ath | ject |       |
|       | products\" has a non-zero value, then | Er  |      |       |
|       | it must be equal to the sum of        | ror |      |       |
|       | \"Tax\" for each Imported product     |     |      |       |
|       | given in Part III.                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F662  | If Form 6627, Part IV, Line 4 \"Total | M   | Re   |       |
| 7-009 | floor stocks tax\" has a non-zero     | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | sum of \"Tax\" for each Ozone         | ror |      |       |
|       | Depleting Chemical (ODC) given in     |     |      |       |
|       | Part IV.                              |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, \"IRS No. 18 -   | D   | Re   |       |
| 0-001 | Tax\" has a non-zero value, then it   | ata | ject |       |
|       | must be equal to Form 6627, Part I,   | Mi  |      |       |
|       | Line 5 (c).                           | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, \"IRS No. 21 -   | D   | Re   |       |
| 0-002 | Tax\" has a non-zero value, then it   | ata | ject |       |
|       | must be equal to Form 6627, Part I,   | Mi  |      |       |
|       | Line 6 (c).                           | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, \"IRS No. 98 -   | D   | Re   |       |
| 0-003 | Tax\" has a non-zero value, then it   | ata | ject |       |
|       | must be equal to Form 6627, Part II,  | Mi  |      |       |
|       | Line 4.                               | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, \"IRS No. 19 -   | D   | Re   |       |
| 0-004 | Tax\" has a non-zero value, then it   | ata | ject |       |
|       | must be equal to Form 6627, Part III, | Mi  |      |       |
|       | Line 4.                               | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, \"IRS No. 60 -   | M   | Re   |       |
| 0-005 | Tax\" has a non-zero value, then it   | ath | ject |       |
|       | must be equal to the product of       | Er  |      |       |
|       | \[\"(a) Diesel fuel, tax on removal   | ror |      |       |
|       | at terminal rack - Number of          |     |      |       |
|       | gallons\" plus (+) \"Diesel fuel, tax |     |      |       |
|       | on taxable events other than removal  |     |      |       |
|       | at terminal rack - Number of          |     |      |       |
|       | gallons\" plus (+) \"Diesel fuel, tax |     |      |       |
|       | on sale or removal of biodiesel       |     |      |       |
|       | mixture other than removal at         |     |      |       |
|       | terminal rack - Number of gallons\"\] |     |      |       |
|       | and \"IRS No. 60 - Rate\".            |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 104 -     | M   | Re   |       |
| 0-006 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 104 - Number of gallons\"   | Er  |      |       |
|       | and \"IRS No. 104 - Rate\".           | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 71 -      | M   | Re   |       |
| 0-007 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 71 - Number of gallons\"    | Er  |      |       |
|       | and \"IRS No. 71 - Rate\".            | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 105 -     | M   | Re   |       |
| 0-008 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 105 - Number of gallons\"   | Er  |      |       |
|       | and \"IRS No. 105 - Rate\".           | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 107 -     | M   | Re   |       |
| 0-009 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 107 - Number of gallons\"   | Er  |      |       |
|       | and \"IRS No. 107 - Rate\".           | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 119 -     | M   | Re   |       |
| 0-010 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 119 - Number of gallons\"   | Er  |      |       |
|       | and \"IRS No. 119 - Rate\".           | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 35 -      | M   | Re   |       |
| 0-011 | Tax\", must be equal to the product   | ath | ject |       |
|       | of \[\" (a) Kerosene, tax on removal  | Er  |      |       |
|       | at terminal rack - Number of          | ror |      |       |
|       | gallons\" plus (+) \"(b) Kerosene,    |     |      |       |
|       | tax on taxable events other than      |     |      |       |
|       | removal at terminal rack - Number of  |     |      |       |
|       | gallons\"\] and \"IRS No. 35 -        |     |      |       |
|       | Rate\".                               |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 69 -      | M   | Re   |       |
| 0-012 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 69 - Number of gallons\"    | Er  |      |       |
|       | and \"IRS No. 69 - Rate\".            | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 77 -      | M   | Re   |       |
| 0-013 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 77 - Number of gallons\"    | Er  |      |       |
|       | and \"IRS No. 77 - Rate\".            | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 111 -     | M   | Re   |       |
| 0-014 | Tax\" must equal the product of \"IRS | ath | ject |       |
|       | No. 111 - Number of gallons\" and     | Er  |      |       |
|       | \"IRS No. 111 - Rate\".               | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 62 -      | M   | Re   |       |
| 0-015 | Tax\" must be equal to the product of | ath | ject |       |
|       | \[\"(a) Gasoline, tax on removal at   | Er  |      |       |
|       | terminal rack - Number of gallons\"   | ror |      |       |
|       | plus (+) \"(b) Gasoline, tax on       |     |      |       |
|       | taxable events other than removal at  |     |      |       |
|       | terminal rack - Number of gallons\"   |     |      |       |
|       | plus (+) \"(c) Gasoline, tax on sale  |     |      |       |
|       | or removal of alcohol fuel mixture    |     |      |       |
|       | other than removal at terminal rack - |     |      |       |
|       | Number of gallons\"\] and \"IRS       |     |      |       |
|       | No.62 - Rate\".                       |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 14 -      | M   | Re   |       |
| 0-016 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 14 - Number of gallons\"    | Er  |      |       |
|       | and \"IRS No.14 - Rate\".             | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 112 -     | M   | Re   |       |
| 0-017 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 112 - Number of gallons\"   | Er  |      |       |
|       | and \"IRS No. 112 - Rate\".           | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 118 -     | M   | Re   |       |
| 0-018 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 118 - Number of gallons\"   | Er  |      |       |
|       | and \"IRS No. 118 - Rate\".           | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 121 -     | M   | Re   |       |
| 0-019 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 121 - Number of gallons\"   | Er  |      |       |
|       | and \"IRS No. 121 - Rate\".           | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 122 -     | M   | Re   |       |
| 0-020 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 122 - Number of gallons\"   | Er  |      |       |
|       | and \"IRS No. 122 - Rate\".           | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 123 -     | M   | Re   |       |
| 0-021 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 123 - Number of gallons\"   | Er  |      |       |
|       | and \"IRS No. 123 - Rate\".           | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 29 -      | M   | Re   |       |
| 0-022 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 29 - Number of persons\"    | Er  |      |       |
|       | and \"IRS No. 29 - Rate\".            | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 31 -      | M   | Re   |       |
| 0-023 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 31 - Amount of              | Er  |      |       |
|       | obligations\" and \"IRS No. 31 -      | ror |      |       |
|       | Rate\".                               |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 36 -      | M   | Re   |       |
| 0-024 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 36 - Number of tons\" and   | Er  |      |       |
|       | \"IRS No. 36 - Rate\".                | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 37 -      | M   | Re   |       |
| 0-025 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 37 - Sales price\" and      | Er  |      |       |
|       | \"IRS No. 37 - Rate\".                | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 38 -      | M   | Re   |       |
| 0-026 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 38 - Number of tons\" and   | Er  |      |       |
|       | \"IRS No. 38 - Rate\".                | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 39 -      | M   | Re   |       |
| 0-027 | Tax\" must be equal to the product of | ath | ject |       |
|       | \"IRS No. 39 - Sales price\" and      | Er  |      |       |
|       | \"IRS No. 39 - Rate\".                | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, \"IRS No. 40 -   | D   | Re   |       |
| 0-028 | Tax\" has a non-zero value, it must   | ata | ject |       |
|       | be equal to Form 6197, Part I, Line   | Mi  |      |       |
|       | 13.                                   | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part I, \"IRS No. 30 -      | M   | Re   |       |
| 0-029 | Tax\" has a value, then it must be    | ath | ject |       |
|       | equal to the sum of (product of       | Er  |      |       |
|       | \"Premiums paid\" and \"Rate\" for    | ror |      |       |
|       | \"Casualty insurance and indemnity    |     |      |       |
|       | bonds\" ) AND (product of \"Premiums  |     |      |       |
|       | paid\" and \"Rate\" for \"Life        |     |      |       |
|       | insurance, sickness and accident      |     |      |       |
|       | policies, and annuity contracts\")    |     |      |       |
|       | AND (product of \"Premiums paid\" and |     |      |       |
|       | \"Rate\" for \"Reinsurance\").        |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, \"IRS No. 40 -   | Inc | Re   |       |
| 0-030 | Gas guzzler tax - one time filing\"   | orr | ject |       |
|       | checkbox is checked, then Form 720,   | ect |      |       |
|       | Schedule A must not have any fields   | D   |      |       |
|       | with a value.                         | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, \"Total\" has a  | M   | Re   |       |
| 0-031 | non-zero value, then it must be equal | ath | ject |       |
|       | to the sum of the following tax       | Er  |      |       |
|       | amounts: (\"IRS No. 18\", \"IRS No.   | ror |      |       |
|       | 21\", IRS No. 98\", \"IRS No. 19\",   |     |      |       |
|       | \"IRS No. 22\", \"IRS No. 26\", \"IRS |     |      |       |
|       | No. 28\", \"IRS No. 27\", \"IRS No.   |     |      |       |
|       | 60\", \"IRS No. 104\", \"IRS No.      |     |      |       |
|       | 71\", \"IRS No. 105\", \"IRS No.      |     |      |       |
|       | 107\", \"IRS No. 119\", \"IRS No.     |     |      |       |
|       | 35\", \"IRS No. 69\", \"IRS No. 77\", |     |      |       |
|       | \"IRS No. 111\", \"IRS No. 79\",      |     |      |       |
|       | \"IRS No. 62\", \"IRS No. 14\", \"IRS |     |      |       |
|       | No. 112\", \"IRS No. 118\", \"IRS No. |     |      |       |
|       | 120\", \"IRS No. 121\", \"IRS No.     |     |      |       |
|       | 122\", \"IRS No. 123\", \"IRS No.     |     |      |       |
|       | 124\", \"IRS No. 33\", \"IRS No.      |     |      |       |
|       | 29\", \"IRS No. 31\", \"IRS No. 36\", |     |      |       |
|       | \"IRS No. 37\", \"IRS No. 38\", \"IRS |     |      |       |
|       | No. 39\", \"IRS No. 108\", \"IRS No.  |     |      |       |
|       | 109\", \"IRS No. 113\", \"IRS No.     |     |      |       |
|       | 40\", \"IRS No. 97\", \"IRS No. 30\") |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part II, \"IRS No.       | D   | Re   |       |
| 0-032 | 20\" - Tax has a non-zero value, then | ata | ject |       |
|       | it must be equal to Form 6627, Part   | Mi  |      |       |
|       | IV, Line 4.                           | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part II, \"Total\" has a | M   | Re   |       |
| 0-033 | non-zero value, then it must be equal | ath | ject |       |
|       | to the sum of the following tax       | Er  |      |       |
|       | amounts: (\"IRS No. 41\", \"IRS No.   | ror |      |       |
|       | 110\", \"IRS No 42\", \"IRS No.       |     |      |       |
|       | 114\", \"IRS No. 44\", \"IRS No.      |     |      |       |
|       | 106\", \"IRS No. 64\", \"IRS No.      |     |      |       |
|       | 51\", \"IRS No. 117\", \"IRS No.      |     |      |       |
|       | 20\").                                |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part III, Line 3 \"Total    | M   | Re   |       |
| 0-034 | tax\" must equal the sum of Part I    | ath | ject |       |
|       | \"Total\" and Part II \"Total\".      | Er  |      |       |
|       |                                       | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part III, Line 4         | D   | Re   |       |
| 0-035 | \"Claims\" has a non-zero value, then | ata | ject |       |
|       | it must be equal to Form 720,         | Mi  |      |       |
|       | Schedule C, Line 16.                  | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part III, Line 8 must be    | M   | Re   |       |
| 0-036 | equal to \[Line 5 plus (+) Line 6\].  | ath | ject |       |
|       |                                       | Er  |      |       |
|       |                                       | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Form 720, Part III, Line 9 must be    | M   | Re   | Ver   |
| 0-037 | equal to \[Line 4 plus (+) Line 8\].  | ath | ject | biage |
|       |                                       | Er  |      | C     |
|       |                                       | ror |      | hange |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part III, Line 3 \"Total | M   | Re   |       |
| 0-038 | tax\" is greater than Line 9, then    | ath | ject |       |
|       | Line 10, \"Balance Due\" must be      | Er  |      |       |
|       | equal to \[Line 3 minus (-) Line 9\]. | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part III, Line 3 \"Total | M   | Re   |       |
| 0-039 | tax\" is less than or equal to Line   | ath | ject |       |
|       | 9, then Line 11, \"Overpayment\" must | Er  |      |       |
|       | be equal to \[Line 9 minus (-) Line   | ror |      |       |
|       | 3\].                                  |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 3a      | M   | Re   |       |
| 0-040 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 3a \"Gallons\" and    | ror |      |       |
|       | Line 3a \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 3b      | M   | Re   |       |
| 0-041 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 3b \"Gallons\" and    | ror |      |       |
|       | Line 3b \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 3c      | M   | Re   |       |
| 0-042 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 3c \"Gallons\" and    | ror |      |       |
|       | Line 3c \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 3d      | M   | Re   |       |
| 0-043 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 3d \"Gallons\" and    | ror |      |       |
|       | Line 3d \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 3e      | M   | Re   |       |
| 0-044 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 3e \"Gallons\" and    | ror |      |       |
|       | Line 3e \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 4       | M   | Re   |       |
| 0-045 | checkbox is checked, then \"Claims    | iss | ject |       |
|       | Explanation Statement\"               | ing |      |       |
|       | \[ClaimsExplanationStatement\] must   | Do  |      |       |
|       | be attached.                          | cum |      |       |
|       |                                       | ent |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 4a      | M   | Re   |       |
| 0-046 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 4a \"Gallons\" and    | ror |      |       |
|       | Line 4a \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 4b      | M   | Re   |       |
| 0-047 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 4b \"Gallons\" and    | ror |      |       |
|       | Line 4b \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 4c      | M   | Re   |       |
| 0-048 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 4c \"Gallons\" and    | ror |      |       |
|       | Line 4c \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 4d      | M   | Re   |       |
| 0-049 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 4d \"Gallons\" and    | ror |      |       |
|       | Line 4d \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 5a      | M   | Re   |       |
| 0-050 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 5a \"Gallons\" and    | ror |      |       |
|       | Line 5a \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 5b      | M   | Re   |       |
| 0-051 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 5b \"Gallons\" and    | ror |      |       |
|       | Line 5b \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 7       | M   | Re   |       |
| 0-052 | checkbox is checked, then \"Claims    | iss | ject |       |
|       | Explanation Statement\"               | ing |      |       |
|       | \[ClaimsExplanationStatement\] must   | Do  |      |       |
|       | be attached.                          | cum |      |       |
|       |                                       | ent |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 7a      | M   | Re   |       |
| 0-053 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 7a \"Gallons\" and    | ror |      |       |
|       | Line 7a \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 7b      | M   | Re   |       |
| 0-054 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 7b \"Gallons\" and    | ror |      |       |
|       | Line 7b \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 8       | M   | Re   |       |
| 0-055 | checkbox is checked, then \"Claims    | iss | ject |       |
|       | Explanation Statement\"               | ing |      |       |
|       | \[ClaimsExplanationStatement\] must   | Do  |      |       |
|       | be attached.                          | cum |      |       |
|       |                                       | ent |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 8a      | M   | Re   |       |
| 0-056 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 8a \"Gallons\" and    | ror |      |       |
|       | Line 8a \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 8b      | M   | Re   |       |
| 0-057 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 8b \"Gallons\" and    | ror |      |       |
|       | Line 8b \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 8c      | M   | Re   |       |
| 0-058 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 8c \"Gallons\" and    | ror |      |       |
|       | Line 8c \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 9a      | M   | Re   |       |
| 0-059 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 9a \"Gallons\" and    | ror |      |       |
|       | Line 9a \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 9b      | M   | Re   |       |
| 0-060 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 9b \"Gallons\" and    | ror |      |       |
|       | Line 9b \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 9d      | M   | Re   |       |
| 0-061 | \"Amount of claim\" has a non-zero    | iss | ject |       |
|       | value, then then \"Multi Rate         | ing |      |       |
|       | Schedule\" \[MultiRateSchedule\] must | Do  |      |       |
|       | be attached.                          | cum |      |       |
|       |                                       | ent |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 9e      | M   | Re   |       |
| 0-062 | \"Amount of claim\" has a non-zero    | iss | ject |       |
|       | value, then then \"Multi Rate         | ing |      |       |
|       | Schedule\" \[MultiRateSchedule\] must | Do  |      |       |
|       | be attached.                          | cum |      |       |
|       |                                       | ent |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 10a     | M   | Re   |       |
| 0-063 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 10a \"Gallons\" and   | ror |      |       |
|       | Line 10a \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 10b     | M   | Re   |       |
| 0-064 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 10b \"Gallons\" and   | ror |      |       |
|       | Line 10b \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 11a     | M   | Re   |       |
| 0-065 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 11a \"Gallons\" and   | ror |      |       |
|       | Line 11a \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 11b     | M   | Re   |       |
| 0-066 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 11b \"Gallons\" and   | ror |      |       |
|       | Line 11b \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, \"Amount of  | M   | Re   |       |
| 0-067 | claim\" has a non-zero value for Line | ath | ject |       |
|       | 12a or Line 12b or Line 13a or Line   | Er  |      |       |
|       | 13b or Line 13c or Line 14a or Line   | ror |      |       |
|       | 14b or Line 14c or Line 14d or Line   |     |      |       |
|       | 14e or Line 14f or Line 14g, then     |     |      |       |
|       | their sum total must be greater than  |     |      |       |
|       | or equal to 200.                      |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 12a     | M   | Re   |       |
| 0-068 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 12a \"Gallons\" and   | ror |      |       |
|       | Line 12a \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 12b     | M   | Re   |       |
| 0-069 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 12b \"Gallons\" and   | ror |      |       |
|       | Line 12b \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 13a or  | M   | Re   |       |
| 0-070 | Line 13b or Line 13c has a non-zero   | iss | ject |       |
|       | value for \"Rate\", \"Gallons\" or    | ing |      |       |
|       | \"Amount of claim\", then Line 13,    | D   |      |       |
|       | \"Period of claim\" must have a       | ata |      |       |
|       | value.                                |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 13a or  | M   | Re   |       |
| 0-071 | Line 13b or Line 13c has a non-zero   | iss | ject |       |
|       | value for \"Rate\", \"Gallons\" or    | ing |      |       |
|       | \"Amount of claim\", then Line 13,    | D   |      |       |
|       | \"Registration Number\" must have a   | ata |      |       |
|       | value.                                |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 13a     | M   | Re   |       |
| 0-072 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 13a \"Gallons\" and   | ror |      |       |
|       | Line 13a \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 13b     | M   | Re   |       |
| 0-073 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 13b \"Gallons\" and   | ror |      |       |
|       | Line 13b \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 13c     | M   | Re   |       |
| 0-074 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 13c \"Gallons\" and   | ror |      |       |
|       | Line 13c \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 14a     | M   | Re   |       |
| 0-075 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 14a \"Gallons\" and   | ror |      |       |
|       | Line 14a \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 14b     | M   | Re   |       |
| 0-076 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 14b \"Gallons\" and   | ror |      |       |
|       | Line 14b \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 14c     | M   | Re   |       |
| 0-077 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 14c \"Gallons\" and   | ror |      |       |
|       | Line 14c \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 14d     | M   | Re   |       |
| 0-078 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 14d \"Gallons\" and   | ror |      |       |
|       | Line 14d \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 14e     | M   | Re   |       |
| 0-079 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 14e \"Gallons\" and   | ror |      |       |
|       | Line 14e \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 14f     | M   | Re   |       |
| 0-080 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 14f \"Gallons\" and   | ror |      |       |
|       | Line 14f \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 14g     | M   | Re   |       |
| 0-081 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 14g \"Gallons\" and   | ror |      |       |
|       | Line 14g \"Rate\".                    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 10a     | M   | Re   |       |
| 0-082 | \"Amount of claim\" has a non-zero    | iss | ject |       |
|       | value, then \"Registered Ultimate     | ing |      |       |
|       | Vendors Statement\"                   | Do  |      |       |
|       | \                                     | cum |      |       |
|       | [RegisteredUltimateVendorsStatement\] | ent |      |       |
|       | must be attached.                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 10b     | M   | Re   |       |
| 0-083 | \"Amount of claim\" has a non-zero    | iss | ject |       |
|       | value, then \"Registered Ultimate     | ing |      |       |
|       | Vendors Statement\"                   | Do  |      |       |
|       | \                                     | cum |      |       |
|       | [RegisteredUltimateVendorsStatement\] | ent |      |       |
|       | must be attached.                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 11a     | M   | Re   |       |
| 0-084 | \"Amount of claim\" has a non-zero    | iss | ject |       |
|       | value, then \"Registered Ultimate     | ing |      |       |
|       | Vendors Statement\"                   | Do  |      |       |
|       | \                                     | cum |      |       |
|       | [RegisteredUltimateVendorsStatement\] | ent |      |       |
|       | must be attached.                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 11b     | M   | Re   |       |
| 0-085 | \"Amount of claim\" has a non-zero    | iss | ject |       |
|       | value, then \"Registered Ultimate     | ing |      |       |
|       | Vendors Statement\"                   | Do  |      |       |
|       | \                                     | cum |      |       |
|       | [RegisteredUltimateVendorsStatement\] | ent |      |       |
|       | must be attached.                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | The \"Quarter Ending\" date in the    | Inc | Re   |       |
| 0-086 | Return Header must be less than the   | orr | ject |       |
|       | \"Received Date\"                     | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | Tax Year in the Return Header must    | Inc | Re   |       |
| 0-087 | equal \"2007\" for the processing     | orr | ject |       |
|       | year 2007.                            | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | The Quarterly Federal Excise Tax      | Inc | Re   |       |
| 0-088 | (Form 720) returns are accepted       | orr | ject |       |
|       | electronically for tax periods ending | ect |      |       |
|       | on or after 2007 third quarter.       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, \"IRS No. 79     | M   | Re   |       |
| 0-089 | Tax\" has a non-zero value, then      | iss | ject |       |
|       | \"Multi Rate Schedule                 | ing |      |       |
|       | \[MultiRateSchedule\] must be         | Do  |      |       |
|       | attached.                             | cum |      |       |
|       |                                       | ent |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, attachment \"Multi Rate  | M   | Re   |       |
| 0-090 | Schedule\" \[MultiRateSchedule\] is   | ath | ject |       |
|       | present, then for each \"Item\" in    | Er  |      |       |
|       | the \"Multi Rate Schedule\", the      | ror |      |       |
|       | product of \"Number of gallons\" and  |     |      |       |
|       | \"Rate\" must be equal to             |     |      |       |
|       | \"TaxAmountCalculation\".             |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, \"IRS No. 79     | D   | Re   |       |
| 0-091 | Tax\" attachment \"Multi Rate         | ata | ject |       |
|       | Schedule\" \[MultiRateSchedule\] is   | Mi  |      |       |
|       | attached, then \"IRS No. 79 Tax\"     | sma |      |       |
|       | must be equal to                      | tch |      |       |
|       | \"TaxAmountCalculationTotal\" in the  |     |      |       |
|       | attachment.                           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, attachment \"Multi Rate  | M   | Re   |       |
| 0-092 | Schedule\" \[MultiRateSchedule\] is   | ath | ject |       |
|       | present, then the sum of              | Er  |      |       |
|       | \"TaxAmountCalculation\" for all      | ror |      |       |
|       | \"Items\" in the \"Multi Rate         |     |      |       |
|       | Schedule\" must be equal to           |     |      |       |
|       | \"TaxAmountCalculationTotal\".        |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part II, \"IRS No. 51    | M   | Re   |       |
| 0-093 | Tax\" has a non-zero value, then      | iss | ject |       |
|       | \"Multi Rate Schedule                 | ing |      |       |
|       | \[MultiRateSchedule\] must be         | Do  |      |       |
|       | attached.                             | cum |      |       |
|       |                                       | ent |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part II, \"IRS No. 51    | D   | Re   |       |
| 0-094 | Tax\" attachment \"Multi Rate         | ata | ject |       |
|       | Schedule\" \[MultiRateSchedule\] is   | Mi  |      |       |
|       | attached, then \"IRS No. 51 Tax\"     | sma |      |       |
|       | must be equal to                      | tch |      |       |
|       | \"TaxAmountCalculationTotal\" in the  |     |      |       |
|       | attachment.                           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part II, \"IRS No. 117   | M   | Re   |       |
| 0-095 | Tax\" has a non-zero value, then      | iss | ject |       |
|       | \"Multi Rate Schedule                 | ing |      |       |
|       | \[MultiRateSchedule\] must be         | Do  |      |       |
|       | attached.                             | cum |      |       |
|       |                                       | ent |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part II, \"IRS No. 117   | D   | Re   |       |
| 0-096 | Tax\" attachment \"Multi Rate         | ata | ject |       |
|       | Schedule\" \[MultiRateSchedule\] is   | Mi  |      |       |
|       | attached, then \"IRS No. 117 Tax\"    | sma |      |       |
|       | must be equal to                      | tch |      |       |
|       | \"TaxAmountCalculationTotal\" in the  |     |      |       |
|       | attachment.                           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Part I, at least one of  | M   | Re   |       |
| 0-097 | the tax amounts (\"IRS No. 18\",      | iss | ject |       |
|       | \"IRS No. 21\", IRS No. 98\", \"IRS   | ing |      |       |
|       | No. 19\", \"IRS No. 22\", \"IRS No.   | D   |      |       |
|       | 26\", \"IRS No. 28\", \"IRS No. 27\", | ata |      |       |
|       | \"IRS No. 60\", \"IRS No. 104\",      |     |      |       |
|       | \"IRS No. 71\", \"IRS No. 105\",      |     |      |       |
|       | \"IRS No. 107\", \"IRS No. 119\",     |     |      |       |
|       | \"IRS No. 35\", \"IRS No. 69\", \"IRS |     |      |       |
|       | No. 77\", \"IRS No. 111\", \"IRS No.  |     |      |       |
|       | 79\", \"IRS No. 62\", \"IRS No. 14\", |     |      |       |
|       | \"IRS No. 112\", \"IRS No. 118\",     |     |      |       |
|       | \"IRS No. 120\", \"IRS No. 121\",     |     |      |       |
|       | \"IRS No. 122\", \"IRS No. 123\",     |     |      |       |
|       | \"IRS No. 124\", \"IRS No. 33\",      |     |      |       |
|       | \"IRS No. 29\", \"IRS No. 31\", \"IRS |     |      |       |
|       | No. 36\", \"IRS No. 37\", \"IRS No.   |     |      |       |
|       | 38\", \"IRS No. 39\", \"IRS No.       |     |      |       |
|       | 108\", \"IRS No. 109\", \"IRS No.     |     |      |       |
|       | 113\", \"IRS No. 40\", \"IRS No.      |     |      |       |
|       | 97\", \"IRS No. 30\") has a non-zero  |     |      |       |
|       | value and none of the fields in       |     |      |       |
|       | Schedule A has a value, then Part I,  |     |      |       |
|       | \"IRS No. 40\" one-time filing        |     |      |       |
|       | checkbox must be checked.             |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 6a      | M   | Re   |       |
| 0-098 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 6a \"Gallons\" and    | ror |      |       |
|       | Line 6a \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 6b      | M   | Re   |       |
| 0-099 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 6b \"Gallons\" and    | ror |      |       |
|       | Line 6b \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 6c      | M   | Re   |       |
| 0-100 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 6c \"Gallons\" and    | ror |      |       |
|       | Line 6c \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 6d      | M   | Re   |       |
| 0-101 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 6d \"Gallons\" and    | ror |      |       |
|       | Line 6d \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 6e      | M   | Re   |       |
| 0-102 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 6e \"Gallons\" and    | ror |      |       |
|       | Line 6e \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 6f      | M   | Re   |       |
| 0-103 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 6f \"Gallons\" and    | ror |      |       |
|       | Line 6f \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 6g      | M   | Re   |       |
| 0-104 | \"Amount of claim\" has a non-zero    | ath | ject |       |
|       | value, then it must be equal to the   | Er  |      |       |
|       | product of Line 6g \"Gallons\" and    | ror |      |       |
|       | Line 6g \"Rate\".                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 9c      | M   | Re   |       |
| 0-106 | \"Amount of claim\" has a non-zero    | iss | ject |       |
|       | value, then it must be equal to the   | ing |      |       |
|       | product of Line 9c \"Gallons\" and    | Do  |      |       |
|       | Line 9c \"Rate\".                     | cum |      |       |
|       |                                       | ent |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 9d      | D   | Re   |       |
| 0-107 | attachment \"Multi Rate Schedule\"    | ata | ject |       |
|       | \[MultiRateSchedule\] is attached,    | Mi  |      |       |
|       | then Line 9d, \"Amount of claim\"     | sma |      |       |
|       | must be equal to                      | tch |      |       |
|       | \"TaxAmountCalculationTotal\" in the  |     |      |       |
|       | attachment.                           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 9e      | D   | Re   |       |
| 0-108 | attachment \"Multi Rate Schedule\"    | ata | ject |       |
|       | \[MultiRateSchedule\] is attached,    | Mi  |      |       |
|       | then Line 9e, \"Amount of claim\"     | sma |      |       |
|       | must be equal to                      | tch |      |       |
|       | \"TaxAmountCalculationTotal\" in the  |     |      |       |
|       | attachment.                           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 9d      | M   | Re   | New   |
| 0-109 | attachment \"Multi Rate Schedule\"    | iss | ject |       |
|       | \[MultiRateSchedule\] is attached,    | ing |      |       |
|       | and if for any \"Item\" in the        | Do  |      |       |
|       | \"Multi Rate Schedule\", the \"Type   | cum |      |       |
|       | of Use\" has the value \"14\", then   | ent |      |       |
|       | \"Registered Ultimate Vendors         |     |      |       |
|       | Statement\"                           |     |      |       |
|       | \                                     |     |      |       |
|       | [RegisteredUltimateVendorsStatement\] |     |      |       |
|       | must be attached to Line 9d.          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| F72   | If Form 720, Schedule C, Line 9e      | M   | Re   | New   |
| 0-110 | attachment \"Multi Rate Schedule\"    | iss | ject |       |
|       | \[MultiRateSchedule\] is attached,    | ing |      |       |
|       | and if for any \"Item\" in the        | Do  |      |       |
|       | \"Multi Rate Schedule\", the \"Type   | cum |      |       |
|       | of Use\" has the value \"14\", then   | ent |      |       |
|       | \"Registered Ultimate Vendors         |     |      |       |
|       | Statement\"                           |     |      |       |
|       | \                                     |     |      |       |
|       | [RegisteredUltimateVendorsStatement\] |     |      |       |
|       | must be attached to Line 9e.          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| FPYM  | Tax payer\'s Day Time Phone Number in | Inc | Re   |       |
| T-018 | IRS Payment Record cannot equal all   | orr | ject |       |
|       | zeros.                                | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| FPYM  | Payment Amount in the IRS Payment     | Inc | Re   |       |
| T-031 | Record must not be greater than Form  | orr | ject |       |
|       | 720, Part III, Line 10 \"Balance      | ect |      |       |
|       | Due\".                                | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| FPYM  | The \"RequestedPaymentDate\" in the   | Inc | Re   |       |
| T-032 | IRS Payment Record must not be later  | orr | ject |       |
|       | than the date the return was received | ect |      |       |
|       | and must not be prior to five days    | D   |      |       |
|       | before the date the return was        | ata |      |       |
|       | received by the IRS.                  |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The return type must be specified for | M   | Re   |       |
| 0-002 | each return in the return header.     | iss | ject |       |
|       |                                       | ing | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The return version (attribute         | M   | Re   |       |
| 0-003 | \'returnVersion\' of the Return       | iss | ject |       |
|       | element) must be specified for each   | ing | And  |       |
|       | return in the return header.          | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The return type (specified in the     | D   | Re   |       |
| 0-004 | Return Header) and the return version | ata | ject |       |
|       | (specified by the \'returnVersion\'   | Mi  | And  |       |
|       | attribute of the \'Return\' element)  | sma | Stop |       |
|       | of the return must match the return   | tch |      |       |
|       | type and the version supported by the |     |      |       |
|       | Modernized e-File system.             |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | For US Addresses, the first five      | Inc | Re   |       |
| 0-007 | digits of the Zip Code of the         | orr | ject |       |
|       | Filer\'s address in the Return Header | ect |      |       |
|       | must be within the valid ranges of    | D   |      |       |
|       | zip codes listed for the              | ata |      |       |
|       | corresponding State Abbreviation in   |     |      |       |
|       | Publication 4164.                     |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | SSN of the Preparer in the Return     | Inc | Re   |       |
| 0-014 | Header cannot be all zeros or all     | orr | ject |       |
|       | nines.                                | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | EIN of the Preparer Firm in the       | Inc | Re   |       |
| 0-015 | Return Header must not equal all      | orr | ject |       |
|       | nines.                                | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The eight numeric digits of the PTIN  | Inc | Re   |       |
| 0-018 | (of the Preparer) following the       | orr | ject |       |
|       | letter P, must not equal all zeros or | ect |      |       |
|       | all nines in the Return Header.       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The number of return documents        | D   | Re   |       |
| 0-019 | (forms, schedules, and supporting     | ata | ject |       |
|       | documents) included in the return     | Mi  |      |       |
|       | must equal the document count         | sma |      |       |
|       | specified in the Return Data          | tch |      |       |
|       | (documentCount attribute of the       |     |      |       |
|       | ReturnData element of the Return).    |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | If the Filer has a US address in the  | Inc | Re   |       |
| 0-020 | Return Header and State Abbreviation  | orr | ject |       |
|       | has the value \"AA\" then the first   | ect |      |       |
|       | three digits of the zip code must be  | D   |      |       |
|       | 340.                                  | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The Employer Identification Number    | Inc | Re   |       |
| 0-021 | (EIN) of the Filer in the Return      | orr | ject |       |
|       | Header must not equal all nines.      | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | If the Filer has a US address in the  | Inc | Re   |       |
| 0-022 | Return Header and State Abbreviation  | orr | ject |       |
|       | has the value \"AE\" then the first   | ect |      |       |
|       | three digits of the zip code must be  | D   |      |       |
|       | in the range 090 - 098.               | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | If the Filer has a US address in the  | Inc | Re   |       |
| 0-023 | Return Header and if the value of     | orr | ject |       |
|       | City is \"APO\" or \"FPO\", then the  | ect |      |       |
|       | value of State must equal \"AA\",     | D   |      |       |
|       | \"AE\" or \"AP\".                     | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | If the Filer has a US address in the  | Inc | Re   |       |
| 0-024 | Return Header and State Abbreviation  | orr | ject |       |
|       | has the value \"AP\" then first three | ect |      |       |
|       | digits of the zip code must be in the | D   |      |       |
|       | range 962 - 966.                      | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | If the Signature Option \"PIN         | M   | Re   |       |
| 0-029 | Number\" is selected (the element     | iss | ject |       |
|       | \"SignatureOption\" in the Return     | ing |      |       |
|       | Header has a value of \"PIN Number\") | D   |      |       |
|       | then the following fields must have a | ata |      |       |
|       | value in the Return Header:           |     |      |       |
|       | \"PractitionerPIN\", \"TaxpayerPIN\", |     |      |       |
|       | \"Name\" of the \"Officer\",          |     |      |       |
|       | \"Title\" of the \"Officer\",         |     |      |       |
|       | \"DateSigned\" and \"PINEnteredBy\"   |     |      |       |
|       | Indicator.                            |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | In the Return Header, if the          | D   | Re   |       |
| 0-030 | Practitioner PIN is provided then the | ata | ject |       |
|       | EFIN in the PractitionerPIN must be   | Mi  |      |       |
|       | the same as the EFIN of the           | sma |      |       |
|       | Originator.                           | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Taxpayer PIN in the Return Header     | Inc | Re   |       |
| 0-031 | cannot equal all zeros.               | orr | ject |       |
|       |                                       | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Signature Option in the Return Header | M   | Re   |       |
| 0-032 | is a required field and must have     | iss | ject |       |
|       | either the value \"Binary Attachment  | ing |      |       |
|       | 8453 Signature Document\" or \"PIN    | D   |      |       |
|       | Number\".                             | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The first six digits of the ReturnId  | D   | Re   | De    |
| 0-033 | in the Return Header must be the same | ata | ject | leted |
|       | as the EFIN of the Originator in the  | Mi  |      |       |
|       | Return Header.                        | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | If the Filer has a US address in the  | Inc | Re   |       |
| 0-034 | Return Header and State Abbreviation  | orr | ject |       |
|       | has the value \"AA\", \"AE\" or \"AP  | ect |      |       |
|       | then the City must be \"APO\" OR      | D   |      |       |
|       | \"FPO\".                              | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | For US Addresses, the fourth and      | Inc | Re   |       |
| 0-046 | fifth digit of the Zip Code of the    | orr | ject |       |
|       | Filer\'s address in the Return Header | ect |      |       |
|       | cannot both be zeros (\"00\"), except | D   |      |       |
|       | when the Zip code is 00800, 20500,    | ata |      |       |
|       | 34000, 00600, 96100, 96900.           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Bank Account Number (in Direct        | Inc | Re   |       |
| 0-049 | Deposit and IRS Payment Record) must  | orr | ject |       |
|       | not equal all zero(s).                | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Bank Account Number in IRS Payment    | Inc | Re   |       |
| 0-050 | Record must not equal all zeros or    | orr | ject |       |
|       | all blanks.                           | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The Submission Type in the IRS        | D   | Re   |       |
| 0-051 | Submission Manifest must match the    | ata | ject |       |
|       | return type indicated in the Return   | Mi  |      |       |
|       | Header.                               | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The Tax Year specified in the IRS     | D   | Re   |       |
| 0-052 | Submission Manifest must match the    | ata | ject |       |
|       | Tax Year in the Return Header.        | Mi  |      |       |
|       |                                       | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The EFIN in the IRS Submission        | D   | Re   |       |
| 0-054 | Manifest must match the EFIN provided | ata | ject |       |
|       | in the Return Header.                 | Mi  |      |       |
|       |                                       | sma |      |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | If the signature option \"Binary      | M   | Re   |       |
| 0-055 | Attachment 8453 Signature Document\"  | iss | ject |       |
|       | is selected (the element              | ing |      |       |
|       | \"SignatureOption\" in the Return     | Do  |      |       |
|       | Header has a value of \"Binary        | cum |      |       |
|       | Attachment 8453 Signature             | ent |      |       |
|       | Document\"), then a binary attachment |     |      |       |
|       | with Description \"8453 Signature     |     |      |       |
|       | Document\" must be present.           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Every attached file (i.e. binary      | M   | Re   |       |
| 0-057 | attachment) must be referenced by the | iss | ject |       |
|       | XML document that represents it.      | ing |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | An XML document that represents a     | M   | Re   |       |
| 0-058 | binary attachment must have a valid   | iss | ject |       |
|       | reference to an attached file.        | ing |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The EFIN in the Submission ID (the    | Inc | Re   |       |
| 0-060 | first six digits) must match the EFIN | orr | ject |       |
|       | in the Submission Manifest.           | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The attached files (i.e. binary       | Inc | Re   |       |
| 0-067 | attachments) in a submission zip      | orr | ject |       |
|       | archive must have distinct names.     | ect | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Excise tax returns are not accepted   | Un  | Re   |       |
| 0-069 | on the EMS channel.                   | sup | ject |       |
|       |                                       | por | And  |       |
|       |                                       | ted | Stop |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The EIN present in the IRS Submission | D   | Re   | New   |
| 0-079 | Manifest must match the EIN provided  | ata | ject |       |
|       | in the Return Header.                 | Mi  | And  |       |
|       |                                       | sma | Stop |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The EIN must be provided in the IRS   | M   | Re   | New   |
| 0-083 | Submission Manifest.                  | iss | ject |       |
|       |                                       | ing | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | The return type indicated in the      | Da  | Re   |       |
| 0-900 | return header must match the return   | tab | ject |       |
|       | type established with the IRS for the | ase |      |       |
|       | EIN.                                  | V   |      |       |
|       |                                       | ali |      |       |
|       |                                       | dat |      |       |
|       |                                       | ion |      |       |
|       |                                       | Er  |      |       |
|       |                                       | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Filer\'s TIN and Name Control in the  | Da  | Re   |       |
| 0-901 | Return Header must match data in the  | tab | ject |       |
|       | e-File database.                      | ase |      |       |
|       |                                       | V   |      |       |
|       |                                       | ali |      |       |
|       |                                       | dat |      |       |
|       |                                       | ion |      |       |
|       |                                       | Er  |      |       |
|       |                                       | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Software ID in the Return Header must | Da  | Re   |       |
| 0-904 | have passed testing for the form      | tab | ject |       |
|       | family and tax year.                  | ase | And  |       |
|       |                                       | V   | Stop |       |
|       |                                       | ali |      |       |
|       |                                       | dat |      |       |
|       |                                       | ion |      |       |
|       |                                       | Er  |      |       |
|       |                                       | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Electronic Filing Identification      | Da  | Re   |       |
| 0-905 | Number (EFIN) in the Return Header    | tab | ject |       |
|       | must be listed in the e-File database | ase |      |       |
|       | and in accepted status.               | V   |      |       |
|       |                                       | ali |      |       |
|       |                                       | dat |      |       |
|       |                                       | ion |      |       |
|       |                                       | Er  |      |       |
|       |                                       | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Routing Transit Number (RTN) included | Da  | Re   |       |
| 0-906 | in the return must be present in the  | tab | ject |       |
|       | e-File database.                      | ase |      |       |
|       |                                       | V   |      |       |
|       |                                       | ali |      |       |
|       |                                       | dat |      |       |
|       |                                       | ion |      |       |
|       |                                       | Er  |      |       |
|       |                                       | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Taxpayer TIN in the Return Header     | Dup | Re   |       |
| 0-914 | must not be the same as the TIN of a  | lic | ject |       |
|       | previously accepted electronic return | ate |      |       |
|       | for the return type and quarter       | Con |      |       |
|       | ending period indicated in the tax    | dit |      |       |
|       | return                                | ion |      |       |
+-------+---------------------------------------+-----+------+-------+
| R000  | Taxpayer TIN in the Return Header     | Dup | Re   |       |
| 0-915 | must not be the same as the TIN of a  | lic | ject |       |
|       | previously accepted paper return for  | ate |      |       |
|       | the return type and quarter ending    | Con |      |       |
|       | period indicated in the tax return    | dit |      |       |
|       |                                       | ion |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | The \'production\' Modernized e-File  | D   | Re   | De    |
| 0-001 | system must not process transmission  | ata | ject | leted |
|       | files whose \'process type\' is set   | Mi  | And  |       |
|       | to \'T\' (created for ATS testing).   | sma | Stop |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | The \'test\' Modernized e-File system | D   | Re   | De    |
| 0-002 | must not process transmission files   | ata | ject | leted |
|       | whose \'process type\' is set to      | Mi  | And  |       |
|       | \'P\'(created for production use).    | sma | Stop |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | The number of returns indicated in    | D   | Re   |       |
| 0-003 | the transmission manifest must equal  | ata | ject |       |
|       | the number of returns included in the | Mi  | And  |       |
|       | transmission file.                    | sma | Stop |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | The Message ID must be globally       | Inc | Re   |       |
| 0-013 | unique.                               | orr | ject |       |
|       |                                       | ect | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | The Submission ID must be globally    | Inc | Re   |       |
| 0-014 | unique.                               | orr | ject |       |
|       |                                       | ect | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | The ETIN in the Message ID (the first | Inc | Re   |       |
| 0-015 | five digits) must match the ETIN      | orr | ject |       |
|       | provided with the request.            | ect | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | The Message ID must be 20 positions   | Inc | Re   |       |
| 0-016 | in length and conform to the          | orr | ject |       |
|       | following format: 12 digits followed  | ect | And  |       |
|       | by 8 alphanumeric characters (only    | D   | Stop |       |
|       | lower case alphabetic characters      | ata |      |       |
|       | allowed).                             |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | The Submission ID must be 20          | Inc | Re   |       |
| 0-017 | characters in length.                 | orr | ject |       |
|       |                                       | ect | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | Transmission cannot be a duplicate of | Dup | Re   |       |
| 0-900 | a previously accepted transmission.   | lic | ject |       |
|       |                                       | ate | And  |       |
|       |                                       | Con | Stop |       |
|       |                                       | dit |      |       |
|       |                                       | ion |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | If the ETIN in the transmission       | Da  | Re   |       |
| 0-901 | header is in \"test\" status in the   | tab | ject |       |
|       | e-File database, then only            | ase | And  |       |
|       | transmission files identified as      | V   | Stop |       |
|       | being \"test\" transmissions must be  | ali |      |       |
|       | processed by the e-File system.       | dat |      |       |
|       |                                       | ion |      |       |
|       |                                       | Er  |      |       |
|       |                                       | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| T000  | If the ETIN in the transmission       | Da  | Re   |       |
| 0-902 | header is in \"production\" status in | tab | ject |       |
|       | the e-File database, then only        | ase | And  |       |
|       | transmission files identified as      | V   | Stop |       |
|       | being \"production\" transmissions    | ali |      |       |
|       | must be processed by the e-File       | dat |      |       |
|       | system.                               | ion |      |       |
|       |                                       | Er  |      |       |
|       |                                       | ror |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | The XML data has failed schema        | XML | Re   |       |
| 0-005 | validation.                           | Er  | ject |       |
|       |                                       | ror | And  |       |
|       |                                       |     | Stop |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | The namespace declarations in the     | XML | Re   |       |
| 0-007 | root element of the SOAP Envelope     | Er  | ject |       |
|       | (the \'Envelope\' element) must be as | ror | And  |       |
|       | follows: The default namespace shall  |     | Stop |       |
|       | be set to                             |     |      |       |
|       | \"<http://www.irs.gov/efile>\"        |     |      |       |
|       | (xmlns=                               |     |      |       |
|       | \"<http://www.irs.gov/efile>\").The   |     |      |       |
|       | namespace prefix \"efile\" shall be   |     |      |       |
|       | bound to the namespace                |     |      |       |
|       | \"[http:                              |     |      |       |
|       | //www.irs.gov](http://www.irs.gov/)\" |     |      |       |
|       | (xmlns:efil                           |     |      |       |
|       | e=\"<http://www.irs.gov/efile>\").The |     |      |       |
|       | namespace prefix \"SOAP\" shall be    |     |      |       |
|       | bound to the namespace                |     |      |       |
|       | \"<http://                            |     |      |       |
|       | schemas.xmlsoap.org/soap/envelope/>\" |     |      |       |
|       | (xmlns:SOAP=\"<http://s               |     |      |       |
|       | chemas.xmlsoap.org/soap/envelope/>\") |     |      |       |
|       | and the Envelope element must be      |     |      |       |
|       | qualified with this prefix.           |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | The namespace declarations in the     | XML | Re   |       |
| 0-008 | root element of the return            | Er  | ject |       |
|       | (\'Return\' element) must be as       | ror | And  |       |
|       | follows:The default namespace shall   |     | Stop |       |
|       | be set to                             |     |      |       |
|       | \"<http://www.irs.gov/efile>\"        |     |      |       |
|       | (xmlns=                               |     |      |       |
|       | \"<http://www.irs.gov/efile>\").The   |     |      |       |
|       | namespace prefix \"efile\" shall be   |     |      |       |
|       | bound to the namespace                |     |      |       |
|       | \"[http:                              |     |      |       |
|       | //www.irs.gov](http://www.irs.gov/)\" |     |      |       |
|       | (xmlns:e                              |     |      |       |
|       | file=\"<http://www.irs.gov/efile>\"). |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | The SOAP envelope structure in the    | XML | Re   |       |
| 0-009 | Transmission file must conform to the | Er  | ject |       |
|       | SOAP 1.1 specification.               | ror | And  |       |
|       |                                       |     | Stop |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | For each SubmissionID provided in the | Inc | Re   |       |
| 0-010 | transmission manifest there must be a | orr | ject |       |
|       | submission zip archive entry present  | ect | And  |       |
|       | in the Attachment Zip file whose name | D   | Stop |       |
|       | (without the \".zip\" extension)      | ata |      |       |
|       | matches the SubmissionID.             |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | All entries in the submission zip     | Inc | Re   |       |
| 0-011 | archive (zip file that is the         | orr | ject |       |
|       | submission) must begin with           | ect | And  |       |
|       | \"manifest/\" or \"/manifest/\" or    | D   | Stop |       |
|       | \"xml/\" or \"/xml/\" or              | ata |      |       |
|       | \"attachment/\" or \"/attachment/\"   |     |      |       |
|       | (all lower case characters).          |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | The name of a binary attachment file  | Inc | Re   |       |
| 0-012 | must be less than or equal to 64      | orr | ject |       |
|       | bytes.                                | ect | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | Each zip entry in the Attachment Zip  | D   | Re   |       |
| 0-015 | file must end with \".zip\"           | ata | ject |       |
|       | extension.                            | Mi  | And  |       |
|       |                                       | sma | Stop |       |
|       |                                       | tch |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | ZIP Entry names in the transmission   | Dup | Re   |       |
| 0-017 | ZIP archive must be unique.           | lic | ject |       |
|       |                                       | ate | And  |       |
|       |                                       | Con | Stop |       |
|       |                                       | dit |      |       |
|       |                                       | ion |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | A submission zip archive (zip file    | Inc | Re   |       |
| 0-018 | that is the submission) must contain  | orr | ject |       |
|       | exactly one entry that begins with    | ect | And  |       |
|       | \"manifest/\" or \"/manifest/\" and   | D   | Stop |       |
|       | is followed by the file name          | ata |      |       |
|       | \"manifest.xml\". The entry name must |     |      |       |
|       | use lower case characters (\'a\'      |     |      |       |
|       | through \'z\') only and the separator |     |      |       |
|       | must be the forward slash character.  |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | A submission zip archive (zip file    | Inc | Re   |       |
| 0-019 | that is the submission) must contain  | orr | ject |       |
|       | exactly one entry that consists of    | ect | And  |       |
|       | \"xml/\" or \"/xml/\" (all lower case | D   | Stop |       |
|       | characters) followed by a file name.  | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | A submission zip archive (zip file    | Inc | Re   |       |
| 0-020 | that is the submission) may contain   | orr | ject |       |
|       | zero or more entries that begin with  | ect | And  |       |
|       | \"attachment/\" or \"/attachment/\"   | D   | Stop |       |
|       | and each is followed by a file name.  | ata |      |       |
|       | The entry name must use lower case    |     |      |       |
|       | characters (\'a\' through \'z\') only |     |      |       |
|       | and the separator must be the forward |     |      |       |
|       | slash character.                      |     |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | The submission zip archive entries    | M   | Re   |       |
| 0-021 | (zip files) in the container zip file | iss | ject |       |
|       | must be in the root directory of the  | ing | And  |       |
|       | container zip file.                   | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | The names of ZIP Entries (files)      | Dup | Re   |       |
| 0-022 | within the attachments zip file (the  | lic | ject |       |
|       | container zip file that contains zip  | ate |      |       |
|       | files for all submission) must be     | Con |      |       |
|       | unique.                               | dit |      |       |
|       |                                       | ion |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | Unable to read a binary attachment in | Inc | Re   |       |
| 0-024 | the Submission Zip Archive.           | orr | ject |       |
|       |                                       | ect | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | Unable to read XML data from the      | Inc | Re   |       |
| 0-025 | Submission Zip Archive.               | orr | ject |       |
|       |                                       | ect | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | The count of SubmissionIDs provided   | Inc | Re   |       |
| 0-026 | in the transmission manifest must     | orr | ject |       |
|       | match the count of submission zip     | ect | And  |       |
|       | archive entries in the Attachment Zip | D   | Stop |       |
|       | file.                                 | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | Year (YYYY) in the SubmissionID must  | Inc | Re   |       |
| 0-027 | be processing year.                   | orr | ject |       |
|       |                                       | ect |      |       |
|       |                                       | D   |      |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | A binary attachment submitted in the  | Inc | Re   | New   |
| 0-029 | PDF format must begin with the file   | orr | ject |       |
|       | header \"%PDF-\".                     | ect | And  |       |
|       |                                       | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+
| X000  | The size and CRC32 checksum value     | Inc | Re   | New   |
| 0-030 | must be provided for the submission   | orr | ject |       |
|       | XML file (i.e. xml data file that     | ect | And  |       |
|       | starts with \"xml/\" or \"/xml/\".    | D   | Stop |       |
|       |                                       | ata |      |       |
+-------+---------------------------------------+-----+------+-------+