You have a bona fide dispute with the IRS about whether there was any under-reporting.
Backup withholding will cause or is causing an undue hardship on you and it is unlikely that you will under-report interest and dividends in the future.
You have corrected the under-reporting by filing a return, if you did not previously file, or you filed an amended return, and paid any taxes, penalties and interest due.
If the IRS determines that the backup withholding should stop, it will send you a certification of that fact, and will notify the financial institution where you have your account that they should stop the backup withholding.