IRS�concluded it has�authority to notify a withholding agent that a foreign person's claim of withholding tax exemption with respect to its income effectively connected with a U.S. trade or business is invalid.
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/Nfce8sD4iZw/Tax_Clinic_02.aspx
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