Under penalties of perjury, the person signing this form certifies that:
(1) The number shown on this form is the payee's correct taxpayer identification number;
(2) The payee is not subject to backup withholding because:
(a) the payee is exempt from backup withholding, or
(b) the payee has not been notified by the IRS that the payee is subject to backup withholding as a result of failure to report interest or dividends, or
(c) the IRS has notified the payee they are no longer subject to backup withholding, and
(3) The payee is a U.S. person (including a U.S. resident alien)