1. Plug in the AC Cord, and turn on the power by pressing the
2. Press and hold the VOLUME DOWN button on the unit and
the SPLIT key on the remote together for over 5 seconds in
power on condition.
My experience is that when the procedure that is defined by the manufacturer does not work as expected, there is usually a timing or sequence issue at play. Try varying the timing of pressing the buttons on the set and remote.