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        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD RECEIVES A COPY OF THE RETURN AND THEY REVIEW IT AS A WHOLE. AFTER THIS PROCESS, THE SIGNED E-FILE AUTHORIZATION IS RETURNED TO THE TAX PREPARER FOR FILING OF THE RETURN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD RECEIVES A COPY OF THE RETURN AND THEY REVIEW IT AS A WHOLE. AFTER THIS PROCESS, THE SIGNED E-FILE AUTHORIZATION IS RETURNED TO THE TAX PREPARER FOR FILING OF THE RETURN.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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