Revenue Service) to deduct a withholding tax of up to 30 per cent. on payments (including principal) due under a Note if the Noteholder (1) fails to comply with the Issuer's or the Intermediary's request for forms or certifications or other information that would help enable the Issuer or any Intermediary to comply with sections 1471 or 1472 of the Code or (2) is a foreign financial institution