Federal · Internal Revenue Service
Payee name and TIN mismatch (backup withholding)
CP2100 · CP2100A · Notice 972CG
- What it is
- Sent to a payer, not a taxpayer: the names and taxpayer identification numbers on the information returns it filed do not match IRS records. The payer must solicit the correct TIN with a B notice and begin backup withholding where it gets none. A Notice 972CG, if it follows, proposes the information-return penalty.
- The clock it starts
- Send the first B notice to each listed payee within 15 business days of the CP2100 date. Begin backup withholding on payments made 30 business days after that date for any payee who has not responded.
- What a response has to establish
- Documentation of the solicitation steps taken, which is also the reasonable-cause showing that defeats the information-return penalty.
- Authority
- IRC §3406
- IRC §6721
- Treas. Reg. §301.6724-1
What CitedTax drafts for this notice
A penalty-waiver response to the Notice 972CG built on the solicitation record, with the regulation's reasonable-cause elements addressed one by one.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
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