U.S. tax authorities impose certain requirements on online marketplaces, such as issuing reports on the amount of resale proceeds earned by ticket resellers. Depending on the amount of a seller’s proceeds from selling tickets on the FIFA Resale Marketplace, FIFA Ticketing may be required to send a seller a Form 1099-K. If, under applicable laws, a seller is required to receive a Form 1099-K, then FIFA Ticketing will need to obtain necessary information to issue this report. FIFA Ticketing will contact the seller and may withhold issuing a refund for any resold/exchanged ticket until FIFA Ticketing has received any information that might be necessary to send a Form 1099-K to a seller.