| http://www.w3.org/ns/prov#value | - institution is encouraged to enter into an agreement with the United States that would require it to: - Obtain information regarding each holder of each account to determine if the account is a U.S. account;- Comply with verification and due diligence procedures set by the United States;- For every U.S. account, annually report to the IRS information regarding account holder, balances, income and
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