{
  "id": "rule:us:irs:w9:electronic-collection:2024-03",
  "kind": "claim",
  "title": "Requester electronic collection is permitted subject to integrity, identity, record, paper-copy, and applicable signature requirements.",
  "jurisdiction": "US-FED",
  "language": "en",
  "version": "fixture:us:irs:w9:2024-03:research-v1",
  "publication": "draft",
  "evidence": "source-checked",
  "implementation": "proposed",
  "effective": {
    "from": null,
    "to": null,
    "checkedAt": "2026-10-04"
  },
  "citations": [
    {
      "sourceId": "src:irs:w9:requester",
      "url": "https://www.irs.gov/instructions/iw9",
      "locator": "Electronic Submission of Forms W-9",
      "checkedAt": "2026-10-04"
    }
  ],
  "rights": {
    "status": "unknown",
    "note": "Official-source links and original research metadata; artifact reuse rights not independently established."
  },
  "content": {
    "id": "rule:us:irs:w9:electronic-collection:2024-03",
    "kind": "official_requester_instruction",
    "summary": "Requester electronic collection is permitted subject to integrity, identity, record, paper-copy, and applicable signature requirements.",
    "sourceId": "src:irs:w9:requester",
    "locator": "Electronic Submission of Forms W-9",
    "execution": "not_implemented",
    "reviewStatus": "review_pending"
  },
  "relationships": [
    {
      "targetId": "formversion:us:irs:w9:rev-2024-03",
      "relation": "applies-to",
      "maturity": "reference"
    }
  ],
  "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.",
  "provenance": {
    "file": "us-irs-w9.research.json",
    "sha256": "18d77dfef4898522b8b01e89bc681833511878a74e92a13944a53ca6b18420f5",
    "providedBy": "parent delegated official-source researcher",
    "receivedAt": "2026-10-04",
    "independentlyRefetchedByBuilder": false,
    "status": "draft-research-input"
  },
  "claimClass": "official-instruction",
  "applicability": "W-9 requester instructions; transaction-specific scope and statutory basis require expert review."
}