Standards of Knowledge |
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You must withhold in accordance with the presumption rules if you know or have reason to know that a Form W-8 or documentary evidence provided by a payee is unreliable or incorrect. If you rely on an agent to obtain documentation, you are considered to know, or have reason to know, the facts that are within the knowledge of your agent.
References/Related Topics
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Page Last Reviewed or Updated: December 13, 2011
