When creating an IVN file sometimes labels contain commas. These commas will be considered field separators unless included in quotes.

e.g. if you have a code 5 with label Social science, education, government, if you do not put this label in quotes you will get error (8494) saying that line has an invalid number of fields.  To have commas in those labels, enclose your labels in double quotes and this will allow commas in the labels.