stop date
(3) Notified payee underreporting described in subsection (c) (A) In general In the case of any notified payee underreporting described in subsection (c), subsection (a) shall apply to any reportable interest or dividend payment made— (i) after the close of the 30th day after the day on which the payor received notification from the Secretary of such underreporting, and (ii) before the stop date. (B) Stop date For purposes of this subsection, the term “stop date” means the determination effective date or, if later, the earlier of— (i) the day on which the payor received notification from the Secretary under subsection (c)(3)(B) to stop withholding, or (ii) the day on which the payor receives from the payee a certification provided by the Secretary under subsection (c)(3)(B). (C) Determination effective date For purposes of this subsection— (i) In general Except as provided in clause (ii), the determination effective date of any determination under subsection (c)(3)(A) which is made during the 12-month period ending on October 15 of any calendar year shall be the first January 1 following such October 15. (ii) Determination that there was no underreporting; hardship In the case of any determination under clause (i) or (iii) of subsection (c)(3)(A), the determination effective date shall be the date on which the Secretary’s determination is made.