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Escrow Officer: Section 1445 of the Internal Revenue Code provides that a transferee (buyer) of a U.S. real property interest must withhold tax if the transferor (seller) is a foreign person. To inform the transferee that withholding of tax is not required upon my disposition of a U. S. Real Property Interest, I, name of transferor , hereby certify the following: 1. I am not a nonresident alien for purposes of U. S. income taxation; 2. My U. S. Social Security Num.

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