This section provides the guidelines and processing steps for handling signature documents for the 944, 941 and 940 e-file Programs.

For 944, 941 and 940 On-Line Programs, Reporting Agents are issued a PIN used to sign Forms 944, 941 and 940 for their clients with a Form 8655 on record with IRS. Reporting Agents must submit Form 8655 with their Agent's List to the Ogden Submission Processing Campus prior to completing their IRS e-file Application.

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The Third Party Data Store (TPDS) allows for the PIN Registration functionality for Reporting Agents to request a PIN.

The PIN Registration Method is used to complete the PIN Registration process for 944, 941 and 940 On-Line Programs in XML format. Filers using the 944, 941 and 940 On-Line Programs, transmit their PIN Registration via an electronic means of submission through a "Third Party Provider" .

PIN Registrations are submitted to the designated e-help site, and are only accepted from Business Taxpayers filing through a Third Party Provider (Transmitter) for the 944, 941 and 940 On-Line Programs.

The designated e-help site is responsible for all PIN Registration Processing for the Business Taxpayer using the 944, 941 and 940 On-Line Programs.

The CDB will automatically assign a PIN to the Business Taxpayer for signature purposes, once all of the information has been entered into the system.

Capture the applicants information into the CDB and approve for the applicable program(s). Manually set each customer through the approval cycle using the Customer Management Command.

Assign a status of 1 (Applied) at the time their customer profile is initialized in the CDB.

Activate the PIN as soon as the letter is issued generating the PIN. PINs are assigned through the CDB for signature purposes for Business On-Line Filers only.

Generate and mail status letters.

For more information about program requirements for the 944, 941 and 940 e-file Programs review Publication 3823, Employment Tax e-file System Implementation and User Guide. Also review Publication 3112, IRS Application and Participation .

Tax Examiners and Systems Administrators will use the e-help Desk Web Interface System to verify Trading Partner transmissions, receipts, and acknowledgments for Business e-file Programs through utilization of the e-help Support System (EHSS). Use this application to verify transmissions and acknowledgment files between EMS and other IRS servers.

Do not use this system to create EMS trouble tickets. The EMS trouble ticket application is now obsolete.

Tax Examiners should use the EMS e-help Web Interface User Manual to help complete the following activities:

The process of synchronization incorporates the use of scripts to duplicate and transfer records in the master data base to ECC-MEM. The synchronization is an automated process and instructions are found in the EMS e-help Web Interface User Manual.

Tax Examiners and System Administrators should log into EMS via the EMS e-help Web Interface System to complete the PIN Registration Process. The PIN Registration information is input into the Customer Data Base.

The "e-help Support System" is available for use as a trouble ticketing and support tracking tool. This application provides a customer's contact history with the e-help Operation, with each call, fax, e-mail, etc. received. This information is captured in what is known as an "e-case" .

Form 8655, Reporting Agent Authorization, is used by a Taxpayer to designate a Reporting Agent to prepare, sign and file specific Federal returns, electronically. The form is primarily used in conjunction with the following electronically filed returns:

Form 8655 is also used for making Federal tax payments and Federal tax deposits.

Form 8655 grants the Reporting Agent different authorities, as indicated on the form when originally submitted. For clarification of Reporting Agent authorization, see IRM 21.3.9.3, Authorizations (Form 8655).

A Reporting Agent ("Agent" ), is an accounting service, franchiser, bank, service bureau, or other entity authorized by its client to prepare, sign and file Forms 944, Forms 941 and Forms 940, electronically. Reporting Agents also make Federal tax payments and submit Federal tax deposit information and Federal tax payment information electronically for the taxes reported on the following forms:

Tax Examiners should advise applicants a separate authorization, Form 8655, must be submitted for each Taxpayer on the Reporting Agent's List and the list must contain each Taxpayer's Employer Identification Number (EIN).

Advise participants to mail all Forms 8655, with the Reporting Agent's Listings to the following Ogden address:

Filers can also fax the Form 8655 to (801) 620-4142.

Form 8655 is:

Tax Examiners and Taxpayer Service Representatives (TSRs) should honor all requests from a Reporting Agent for information or adjustments to an account for which the Taxpayer has given authorization. Check the Reporting Agent File (RAF) to determine if the Reporting Agent Authorization:

Accept any authorized instrument which clearly contains the same information required to be provided on Form 8655 as a valid authorization.

Andover e-help Desk must research using Command Code RFINK to determine if an authorization is present on IDRS before completing the Form 8633 Approval Process. See Document 6209 for additional research information.

When dealing with a third party, check the Centralized Authorization File (CAF) and the Reporting Agent File (RAF) before corresponding. Refer to the following:

Form 8655 doesn't affect any aspect of POA/TIA forms.

For complete RAF processing instructions for Form 8655, reviewIRM 21.3.9, Processing Reporting Agents File Authorizations .

Research the RAF data base which contains all authorizations for Reporting Agents and their clients. If there is any question about the status of a Reporting Agent, this file will provide information about their clients and whether or not they are authorized to receive copies of correspondence.

If the Taxpayer has authorized the Reporting Agent to receive copies of correspondence, set an indicator at Master File. This information is used by Notices Processing Unit to send correspondence to both the Reporting Agent and the Taxpayer.

Research the Federal Tax Deposit Codes found on the entity records for the taxpayer to determine Reporting Agent Authorizations on file. For more information, See IRM 3.42.4.4.2.3.

Authorizations granted by Form 8655 apply to returns filed electronically and for Federal Tax Deposits (FTDs). Form 8655 does not affect any aspect of POA/TIA forms which offer wider, more general authorizations that also apply to paper tax forms.

For additional processing information review IRM 21.3.9, Processing Reporting Agents File (RAF) Authorizations.

Maintain e-case, as required.

Ensure e-case contain all communications (written and otherwise) to and from the applicant, including the following, as applicable:

Andover e-help Desk must complete the following actions before generating the approval letter:

Applicable Electronic Specifications must be followed by participants in order to complete a successful transmission test. Advise filers of the business publications with file specifications and program criteria, as follows:

Testing Due Dates are determined by the type of return that will be filed. The following subsections contain the applicable testing due dates by e-file and MeF Program.

Advise electronic filers required to test of the following:

Advise Software Developers of the following:

See the chart below to determine when to request a replacement transmission or when to disapprove an application.

If the e-help Manager can determine that the electronic filer has a reasonable explanation for the delay in responding to the request for a replacement file, the approval process may continue without duplicating steps already completed.

Assurance Test (ATS) Transmissions for 944, 941e-file, including 941 OnLine Filing:

For 944, 941 and 940 e-file Programs, IRS will provide test scenarios to Software Developers, or Software Developers can use their test return data. Software Developers/transmitters are not required to test every year. They only have to retest when there have been major changes to the Form 940, Form 941 or Form 944. The form that has the actual changes is the only form that will be tested if they file all three forms.

See Publication 3823 for 944, 941 and 940 specific details. Also visit the IRS web site at www.irs.gov/efile for more information.

Assurance Test (ATS) Transmissions for 940 e-file and 940 OnLine Programs

Form 944, 941 and 940 e-file participants should notify the e-help Operations at 1 (866) 255-0654 when they are ready to test. If the site receiving the call is not the testing site then an e-case must be opened and transferred to the correct site.

This section provides information for completing the MeF Assurance Testing System (ATS) process. For all MeF Forms, refer to Publication 4164, Modernized e-File Guide for Software Developers and Transmitters . Refer to the following table for the MeF System Programs and applicable Electronic Specifications. All Software Developers are required to perform MeF System testing. For 2009, MeF System Assurance Testing begins November 3, 2008.

All Transmittersmust perform a Communications Test and be accepted. Communications Testing with approved software begins anytime after November 3, 2008.

Test Assurance and Documentation (TAD) will begin on October 30, 2008 for the 1065/1065-B MeF Programs.

Prior to testing, all Software Developers and Transmitters must receive through the application process the following:

The password is an eight digit alphanumeric password that is used for testing and production.

All MeF System participants should notify the e-help Operation at 1(866) 255-0654 when they are ready to test. If the site receiving the call is not the testing site then an e-case must be opened and transferred to the correct site.

Advise 1041 filers of Form 1041 Criteria for completing Business Acceptance Testing System (BATS), as detailed in this section.

Review Publication 1437 and Publication 1438 for 1041 e-file Program specific details.

Business Acceptance Testing System (BATS) Transmissions for 1041e-file Program:

Form 1041 e-file Business Acceptance Testing is required each year, even if the participant took part in the program previously.

Form 1041 e-file participants should notify the e-help Operations at 1 (866) 255-0654 when they are ready to test. If the site receiving the call is not the testing site then an e-case must be opened and transferred to the correct site.

Form 1041 e-file Testing Period is 12/01/2008 - 09/30/2009.

The e-help Manager will complete the following actions, upon receipt of the initial e-file test transmission from the applicant:

IRS automatically accepts the software the Transmitter will use to create and transmit returns, once testing has been successfully completed.

Use the client/participant's list to pull the folders of the applicants who will not be required to test with the IRS.

Take the Electronic Filing System (EFS)+6 prints and data dumps for the 94x and 1041 returns to the designated person for final acceptance.

Creating Test Drains require completion of the actions described in this section to complete the testing process.

The EMS Analyst must:

The e-help Desk Assistor must:

In May 2003, the Tax Administration Council (TAC) approved the expanded use of faxes for receiving information and documents from taxpayers and practitioners in circumstances where contact with the taxpayer has been made and documented, and faxed signatures are legally sufficient.

Approval for a Software Developer as an electronic filer:

This section provides guidelines for suspension of participants from IRS e-file Programs for the e-help Desk. It also describes the rights of the participant and the rights of the IRS to access penalties.

All decisions on revocation or denial of filing privileges must be documented within the e-case and the e-file participant must be notified in writing of the decision. The letter should reference the following points:

The letter should also be prepared for the signature of the Submission Processing Campus Director, if the permission to file is revoked or denied.

The e-help Manager, as applicable, should notify the SPEC Territory Manager whether or not the participant is to stay in the program.

If the participant is to remain in the program:

When the participant is removed or suspended from the program,

The Service reserves the right to deny or suspend an Electronic Filer from the Electronic Filing Programs for violation of the governing revenue procedures.

Some of the general reasons for suspension are as follows:

A participant who is suspended has the right to an administrative review of the suspension. The participant should send the request for administrative review to:

ERO Administrative reviews go to Appeals.

IRS counsels suspended participants about the requirements for reinstatement into the electronic filing programs.

Penalties are assessed as specified in the Treasury Regulations.

Rules for assessment of penalties for disclosure or use of information by preparers of the returns are specified in Treasury Regulations 301.7216-1(a).

Civil penalties are detailed in Sections 7213 and 7216 of the Internal Revenue Code.

A definition of who is a preparer (and therefore subject to preparer penalties) is given in the Treasury Regulation 301.7701-15.

The Service will design, administer, and evaluate penalty programs solely on the basis of whether they do the best possible job of encouraging compliant conduct.

In accordance with this Policy Statement, the IRS administers a penalty system that is designed to:

Penalties support the Service's mission only if they enhance voluntary compliance. This is accomplished by:

The Service maintains an ongoing effort to develop, monitor, and revise programs designed to assist Taxpayers in complying with legal requirements and, thus, in avoiding penalties.

To ensure consistency, the Service prescribes and uses a single set of guidelines set out within IRM 20.1, Penalty Handbook, which will be followed by all operational and processing functions.

Prior to implementation, changes to the Penalty Handbook must be reviewed for consistency with Service policy and approved by the Office of Penalty Administration.

The Service collects statistical and demographic information to evaluate penalties and penalty administration and how they relate to the goal of voluntary compliance.

The Service continually evaluates the impact of the penalty program on compliance and recommends changes when the statutes or administration of penalties are not effectively promoting voluntary compliance.

For additional information review the applicable program publications.

For 1120 (series) and 990 (series) MeF waiver information, review the following:

The final regulations, T.D. 9363 dated November 13, 2007 provide the applicable dates for implementation based on the entity’s taxable year ending date. They also provide how an entity’s assets are determined and how the methods for determining if the requirement for the 250 returns threshold is met. These regulations also provide hardship waiver information.

Corporations and tax exempt entities with total assets exceeding $10 million that are also required to file over 250 returns per fiscal period with IRS are required to file their annual return electronically. Final regulations provide for waiver of the requirement to file electronically if the exempt organization can establish undue economic hardship or hardship due to technology issues preventing the tax exempt entity from filing their returns electronically. See the following:

To request a waiver, the corporation or tax exempt entity must file a written request containing the following information:

The Waiver Request must include a detailed statement which lists all of the following:

A statement (signed by an officer authorized to sign the return, as defined in section 6662 of the Code) indicating:

Requests from the tax advisor/preparer of corporate and tax exempt entities must be accompanied by a valid power of attorney.

The corporation and tax exempt entity is encouraged to file the waiver request at least 45 days prior to the due date of the return, including extensions.

To obtain the waiver, the filer must show:

If the filer is claiming undue economic hardship, detailed computations of the incremental cost to file electronically above and beyond the costs to file on paper must be attached, including the following:

A waiver "MAY" be granted if:

In considering whether to grant the hardship waiver, research whether the filer received a waiver in a prior year,

Within 30 days after receipt of the waiver request, send Letter 4069C (or equivalent local letter) to the corporation and/or tax exempt entity either approving or denying the request for waiver. The entities may not appeal a denial of a waiver request.

If a waiver is granted, input TC 971 with Action Code 322 into the Master File. Send Letter 4069C (or equivalent local letter) to the organization indicating their request for waiver has been approved. Include appropriate selective paragraph(s) instructing the organization to file their paper return by the return due date (or extended due date) in order to avoid failure to file penalties.

If the waiver is NOT granted, input TC 971 with action 323 into the Master File. Send Letter 4069C (or equivalent local letter) to the organization indicating their request for waiver has been denied and reason for denial. Include appropriate selective paragraph(s) instructing the organization to file their return electronically by the return due date (or extended due date) in order to avoid failure to file penalties.

If the waiver request is accompanied by a power of attorney (POA), forward the POA to the CAF unit asking them to input the POA information into the CAF.

Use the matrix that follows to determine when to approve or deny a waiver request for the 1120/1120-F/1120S MeF Returns:

Advise 1065 e-filers of Failure To Electronically File (FTEF) Penalties. Section 1224 of the Taxpayer Relief Act of 1997 requires partnerships with more than 100 partners (Schedules K-1) to file their returns on magnetic media (electronically as prescribed by the Commissioner of the Internal Revenue Service). Final regulations under the IRC 6011(e), provide for a penalty to be assessed for partnerships that meet the requirement and fail to file their return electronically for tax year's ending December 31, 2000 and subsequent years. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Advise parties involved in the transmission of electronic filing of Form 1065 returns that they may be liable for failure to file penalties due to the following:

Advise partnerships, based on the number of partners, they may incur a penalty for not using the correct method for filing the return.

Advise 1065 e-filers of Waiver Information. Section 301.6011-3(b) of IRS regulations, permits the IRS Commissioner to waive the electronic filing requirement if a partnership demonstrates that a hardship would result if it were required to file its return electronically.

Advise 1065 filers (Partnerships) interested in requesting a waiver of the mandatory electronic filing requirement to file a written request in the manner prescribed by the Ogden Submission Processing Campus (OSPC). For complete guidelines regarding the waiver request requirements or removal of a penalty charged for not filing electronically Review IRM 21.7.4, Business Tax Returns and Non-Master File Accounts. The OSPC should be contacted at the toll free number, 1-866-255-0654 for additional instructions and if they have questions regarding the waiver. All written requests should be mailed to:

Use the matrix that follows to determine when to approve or deny a waiver request for the 1065/1065-B MeF returns:

e-help Desk Assistors must complete the following action:

The e-help Operation must update the data base as required below, when the applicant notifies IRS about changes.

e-file PIN Registration Change of Address Requests can be handled On-Line via e-services. It can also be changed by calling the e-help Desk at 1 (866) 255-0654. For additional information review IRM 3.42.8, e-services Procedures for e-help Desk Assistors

Process e-file PIN Registration requests for address changes for Reporting Agents, if the Taxpayer "signed" a Change of Address (Form 8822) request.

The Reporting Agent will submit requests to add or delete filers from the e-file Programs, as necessary. These filers must be listed in duplicate, same as on the initial application.

The e-help Desk will complete the following actions:

A Reporting Agent does not always know at the time the return is filed for an employer that it is the final return. When the determination is made that the previous transmission contained the final return, IRS must be notified by the Agent or employer in writing or via the toll free number, 1-800-829-4933.

The following actions are those of the EPSS Manager and e-help Operation, as applicable. The titles or functional areas may differ depending on the Submission Processing Campus.

Ensure the following processing steps for all programs are completed by the Operations Branch or other designated functional area:

Ensure availability of vendor User Guides, Computer Operator Handbooks (COH) and any local System Operation Procedures (SOP) for additional information.

Business e-file returns are electronically transmitted either:

The EMS is located at ECC-MTB and ECC-MEM. Refer to EMS e-help Web Interface Manual for additional EMS processing information.

MeF returns flow into the MeF System through the Internet from the internet filers (received through the Registered User Portal (RUP) infrastructure). The MeF System is located in Martinsburg Computing Center (MCC).

The following actions are those of the e-help Manager, e-help Operation and or Electronic Filing Support Group, as applicable.

SPC Managers, as applicable, must ensure the following actions are completed:

When the return is accepted by the Validation Program, it will be processed and the Unisys will produce two tapes:

When the return is accepted into the system, a tape which includes the Schedule K-1 will be loaded to the TRDB.

The e-help Managers and e-help Staff, as applicable, must complete the following actions during the application or return process:

For additional Disclosure guidelines review, the following:

The entity data for MeF is validated against the NAP files residing on MeF.

Reasons information would not match are:

EROs must try to fix any entity reject problems that occur. If the ERO cannot resolve the problems and he calls for assistance then an assigned Tax Examiner will review entities that are identified as mismatched and notify the authorized parties of any corrections that must be made, as applicable.

Since December 20, 2000, services rendered to a federally-recognized Indian Tribal Government (or its political subdivision) are exempt from the FUTA (Federal Unemployment Tax Act) tax, subject to the tribe's compliance with applicable state law.

Certain business electronic filers may apply for an "Extension to File" the return. If an extension is requested, advise the participant to indicate on the return record that they applied for an extension. Returns processed after April 15th, or the designated due date, will require entry of a specific processing date by the Computer Operator.

Employment Tax Returns are not given an automatic extension to file due to a disaster or emergency. An extension is granted based on a case by case process by IRS, in response to the taxpayer's statement giving a reasonable cause for the delinquency.

The Employment Tax e-file System will allow "late returns" to be "accepted" through April 30th via the following programs:

Late returnsare acceptedfor users of the 941e-file Program (XML format) for the current quarter and 3 prior quarters.

Form 8868, Application for Extension of Time to File an Exempt Organization Return is accepted through the MeF System.

Use Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns for the following:

If attachments are required to identify the Taxpayer's presence in a presidentially declared disaster area, a paper return must be filed. Returns late for any reason must be filed on paper, except for MeF returns. For MeF returns the return may be filed electronically with attachments scanned and attached to the file.

Disaster Contingency: In the case of a nationwide system failure due to a disaster, contact the ETA manager for the Strategic Services Division, OS:CIO:I:ET:S, immediately.

For further instructions on disaster recovery, see IRM 25.16, Disaster Assistance and Emergency Relief .

Review IDRS for the following extension indicators for the applicable programs:

The Submission Processing Campus must acknowledge arrival of an electronically transmitted file for Business Tax Returns within "48 hours of receipt" .

The Submission Processing Campus must confirm arrival of an electronically transmitted file for Business Tax Returns resubmitted on paper within "10 days of receipt" .

Verify the Reporting Agent's List, schedule MGT runs and review run control reports. Within "90 days of receipt" of the data, return the Reporting Agent's information.

When specification changes are made in the revenue procedures, and the revenue procedures specifically require a compatibility test from current Reporting Agents, the Reporting Agents are required to submit a test transmission no later than two months prior to the return's filing date.

The normal BMF pipeline time limits will be followed for processing the returns which appear on the Error Resolution System.

The e-help Manager, as applicable, should request e-file retransmissions of files under the following conditions:

Determine if a file contains an "unacceptable" proportion of errors, or if the file is "incompatible," if so, notify the electronic filer of the problems involved.

Advise the electronic filer to correct errors and retransmit the return(s) on the same calendar day.

If the electronic filer chooses not to have the previously rejected return(s) retransmitted, or if the return(s) still cannot be accepted for processing, advise the filer to file a paper return.

Advise the filer the paper returns must be filed by the later of the due date of the return or within the(time frames referenced below in Paragraph 9) of the rejection or notice that the return cannot be retransmitted. Advise filer to attach an explanation as to why the return is being filed after the due date.

If necessary, relief of Program Completion Date (PCD) for these returns should be requested through the National Office. Returns should be considered timely filed if the subsequent file(s) is also unacceptable.

If it is determined that there is a reasonable explanation for the delay in returning requested missing information, continue the approval process without duplicating steps already completed.

In all cases, the deadlines mentioned are the maximum times allowed for submission of replacement files. Filers are encouraged to submit initial and replacement files well in advance of the return due date. However, decisions to revoke or deny filing privileges are based on the time limits.

Advise participants of the following:

An e-file return that rejected and was retransmitted as a Paper return received by the e-help Desk will continue to be processed.

The e-help Desk must ensure the following actions are completed:

The "Error Codes" applicable to the 94x XML Program are identified in Publication 3823, Employment Tax e-file System Implementation and User Guide .

The "Error Codes" applicable to the 1041 e-file Program are "3 digit codes" . Detailed information for the 1041 e-file Program is referenced in Publication 1438, File Specifications, Validation Criteria, and Record Layouts for the 1041 e-file Program, U.S. Income Tax Return for Estates and Trusts .

Errors on e-file returns that are identified by the Error Resolution System (ERS) are corrected by employees assigned to the Submission Processing Campus Error Resolution Unit. Returns that require error resolution can be viewed for error correction purposes using the IDRS command code "TRDBV" .

See IRM 3.42.4.19. and subsection for detailed information regarding using the IDRS command code "TRDBV" . For information about requesting a print-out of the e-file return for review See IRM 3.42.4.20..

The Submission Processing Campus Error Resolution Unit must use the ERS edit mode using the IDRS TRDBV command code to make corrections. Correct only lines and entries that would be transcribed on DIS for a paper return. This creates a shadow page.

Errors on MeF returns can be viewed via the EUP.

All correspondence, audit trail, and timeliness instruction applies to Electronic return corrections. For example, the Error Resolution Tax Examiner working an error condition on an Electronic return must annotate the Electronic return's comments/history sheet with the reason for the suspense code and any action taken.

If problems in the Error Resolution Unit prevent corrections, suspend with Action Codes as appropriate.

The ERS Unit Tax Examiner will contact the e-help Desk when it is necessary to communicate with the Electronic participant for clarification of information on ERS cases.

The e-help Desk Assistor will record in the taxpayer's e-case, the response to telephone contacts and will provide the information to the ERS Tax Examiner, as required. These notes can be especially helpful if an Electronic participant makes recurring errors unknowingly.

Any Form 941 filed electronically in need of an adjustment to preceding quarters must be supported by a written statement or Form 941c, Supporting Statement to Correct Information . For 2009, Form 941c is not obsolete for the 94x e-file Program.

A Reporting Agent must send the paper supporting documents to the CSPC for manual processing.

Adjustment documents must be taken to the Error Resolution function. The Error Resolution Function or e-help Manager will distribute the original of all Forms 941c (where social security and medicare adjustments are involved) to the Taxpayer Relations Branch or the Adjustment function (at the discretion of the Director of the Submission Processing Campus).

The Submission Processing Campus Error Resolution Unit must access the ERS edit mode on the form viewer. Correct only lines and entries that would be transcribed on ISRP for a paper return. This creates a shadow page.

All correspondence, audit trail, and timeliness instructions apply to Electronic return corrections. For example, the error resolution Tax Examiner working an error condition on an Electronic return must annotate the Electronic return's comments/history sheet with the reason for the suspense code and any action taken.

If problems in the Error Resolution Unit prevent corrections, suspend with Action Codes as appropriate.

The ERS Unit Tax Examiner will contact the e-help Desk when it is necessary to communicate with the participant for clarification and or information on ERS cases.

The e-help Desk Assistor will record on the EHSS the response to telephone contacts and will provide the information to the ERS Tax Examiner. These notes can be especially helpful if participant makes recurring errors unknowingly.