Quote Originally Posted by Michael Joseph View Post
12 years ago in my zeal to be right, I remember demanding a SSN from a lady who provided some nanny services for my family. She would not give me one. I actually called the IRS to see if I could get her SSN from them. Looking back I think to myself HOW ABSURD I was in those days. Nevertheless, the IRS agent informed me that if I could not get a SSN I was still required to report the transaction and I could still use that transaction as a deduction on the return.
Very interesting admission they provided you, MJ! So when the payee refuses or cannot provide a SSN to a payor, the payor (taxpayer) must still report, although the "benefit" of reporting is for the payor, but with presumably no liability to the payee.

Did you ever "backup withhold" on a payee who did not provide a SSN?