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SECTION 5. FORMAT FOR MAKING
Internal Revenue Bulletin 1998-7 · 2026-10-03 edition · updated 2026-10-04 · United States
SELLER CERTIFICATION
A sample certification form that may be used by a real estate reporting person to obtain the applicable assurances from the seller is provided in the Appendix of this revenue procedure. However, use of this sample certification form is not required. The requirements of the certification under § 6045(e)(5) will be met if the content and wording of a written certification provide the same information as required by section 4.02 of this revenue procedure.
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