B-SERIES TRANSMITTER HANDOFF Handoff ID and version: Filer / tax year / intended operation: Sending organization contact: Receiving transmitter contact: Backup evidence contact: Input supplied: reviewed source / generated electronic files Submission reference | Expected returns | Statement inventory location | Received count | Reconciliation evidence Protected artifacts Source or data-file reference: IRS manifest reference, if supplying generated files: Transformation / validation report: Actual release decision and applicable version: Held records and next owner: Prior outcome and relevant references, if follow-up work: RESPONSIBILITY CHECKLIST Source facts and repairs: File transformation: Output review: Actual transmission: Acknowledgment retrieval: Error interpretation: Subsequent repair and acknowledgment: Recipient delivery, if in scope: State outputs, if separately in scope: RETURNED EVIDENCE Electronic records filed: Actual transmission receipt: Completed processing status: Applicable error data: Evidence location and actual review date: Fictional MH-09: approved version 4 has 110 returns; old version 3 has 108. Identify the two missing statement references before release.