A payer must request from any U$.$S$.$ person $($or resident alien$)$ that he or she complete Form W$-9$ to certify that all of the following are true except:

Multiple Choice

The taxpayer is subject to backup withholding.

The taxpayer identification number is correct.

The taxpayer is exempt from backup withhoiding if a U$.$S$.$ exempt payee.

The taxpayer is not subject to backup withholding.