Establishes the position attribute; that is, the character
    position where the note generated by the /NOTES qualifier begins
    on the line. The value n is required and must be an integer in
    the range 1 to 511. The /NOTES qualifier is required with the
    /POSITION qualifier.

    The note is placed to the right of the text of the line. If the
    length of the line is less than n, the note appears at position n.
    If the length of the line is greater than or equal to n, the note
    is placed at the next tab stop after the end of the line. (Tab
    stops are at position 9 and every eight characters thereafter.)