Q: I have entered my code #s as directed and it does not allow to accept it.

We are fellow users here on these forums, you're not talking to iTunes Support nor Apple - I've asked the hosts to remove the gift card code from your post (hopefully nobody has been able to redeem it on their account).

If this page doesn't help, and if it's something that only iTunes Support can help with, then you can contact them via this page (you will probably need to give them images of the front and back of the card, and possibly its receipt) : http://www.apple.com/support/itunes/contact/ - click on Contact iTunes Store Support on the right-hand side of the page, then iTunes Cards And Codes