Part III
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.01 Purpose. This revenue procedure provides guidance for entering into a qualified intermediary (QI) withholding agreement with the Internal Revenue Service (IRS) under §1.1441-1(e)(5). Section 2 of this revenue procedure provides background on the withholding and reporting requirements of chapters 3, 4, and 61 and section 3406, and provides a highlight of changes to the existing QI agreement (included in Revenue Procedure 2000-12, 2000-1 C.B. 387 (as amended)). Section 3 of this revenue