ithholding. or (b) I hen not been notified by the Internal Revenue SeMce (IRS) that I am subject to backup wilhhoking as a rewil of a Wore to report M Interest or &Mends. or (o) the IRS has notilitol roe that I am no longer subject to backup vrithholcang, and 3. I ern a U.S. citizen or other U.S. person (defi