Specifies the column in which the note is to be placed. The column
    number is required and must be an integer in the range 1 to 511.
    The notes attribute or the /NOTES qualifier is required with the
    /POSITION qualifier.

    If the length of the line is less than the specified column
    number, the note appears at the column number. If the length of
    the line is greater than or equal to the column number, the note
    is placed at the next tab stop after the end of the line. (Tab
    stops are at positions 9 and every 8 characters thereafter.)