{
  "id": "change:irs:w9:2024-03:line3b",
  "kind": "change",
  "title": "Line 3b added; line 3a clarified.",
  "jurisdiction": "US-FED",
  "language": "en",
  "version": "fixture:us:irs:w9:2024-03:research-v1",
  "publication": "draft",
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    "checkedAt": "2026-10-04"
  },
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      "locator": "What's New",
      "checkedAt": "2026-10-04"
    }
  ],
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    "status": "unknown",
    "note": "Official-source links and original research metadata; artifact reuse rights not independently established."
  },
  "content": {
    "id": "change:irs:w9:2024-03:line3b",
    "kind": "authority_declared_change",
    "description": "Line 3b added; line 3a clarified.",
    "sourceId": "src:irs:w9:requester",
    "locator": "What's New",
    "observedAt": "2026-10-04",
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    "byteDiffComputed": false,
    "affectedFieldIds": [
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    ],
    "reviewStatus": "pending",
    "publishedToExecution": false
  },
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      "relation": "affects",
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  "history": [
    {
      "at": "2026-10-04",
      "actor": "parent delegated official-source researcher",
      "note": "Research fixture received; tax specialist review pending; no execution approval."
    }
  ],
  "uncertainty": "Delegated research fixture; raw official bytes not downloaded by builder; tax specialist review pending.",
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}