SECTION 5. IMPERMISSIBLE USE

OF THE CERTIFICATIONS

.01 A payor may not (1) require a payee to agree to provisions included on a substitute Form W–9 other than the required certifications in order to avoid backup withholding, or (2) threaten backup withholding in order to secure a payee’s acceptance of provisions included on a substitute Form W– 9 that are unrelated to the required certifications.

.02 If a payor contravenes the provisions of section 5.01 of this revenue procedure, the payor may be subject to civil or criminal penalties under 31 U.S.C. § 333. That section generally prohibits the use of any words, titles, abbreviations, etc. in connection with a business solicitation or activity in a manner that could reasonably be interpreted to convey a false impression that such activity is approved, endorsed, sponsored, or authorized by the Service.