ave not been notified by the Internal ibwrimi• Servico (IRS) that I am subject to backup nillshokfing es a rosult of a Pam to report all interest or driSderds. or (o) the IRS has notified me that I am no longer subject to teas* wItNusidIng, and 3. I am a U.S. cation or other U.S. person (defined below).