Tipiracil NDSRI

Hi all, I would like to understand the chemistry of formation of N-Nitroso tipiracil (NDSRI).
FDA/EMA guideline says NDSRI shall form if nitrogen group having alpha carbons on both sides.
However, it is observed that in N-Nitroso tipiracil structure, Nitro group doesn’t have alpha carbons on both sides (i.e., Nitrogen group contains only one alpha carbon).

Please shed light on this aspect.