NCAS

Sending and Receiving Second B Notices

If this is the second time within three years that this exact same name and TIN appears on the CP2100 report then:

Sending Second B Notices
1. Send the second B notice and an optional reply envelope to the vendor within 15 business days from the date of the CP2100 notice or the date you received it (whichever is later). Date the second B notice no later than 30 business days from the date of the CP2100 notice or the date you received it (whichever is later). The outer envelope must be clearly marked IMPORTANT TAX INFORMATION ENCLOSED or IMPORTANT TAX RETURN DOCUMENT ENCLOSED. Do not send a Form W-9.
2. The vendor must contact either the Social Security Administration (SSA) to have a social security number validated or the Internal Revenue Service (IRS) to validate an employee identification number (EIN).
    
Receiving Second B Notices
3. After receiving either the SSA Form 7028, Notice to Third Party of Social Security Assignment from the SSA or a copy of IRS Letter 147C from the vendor, do one of the following:
4. If you do not receive either a SSA Form 7028 or a copy of IRS Letter 147C by the date on the second B notice, you must start backup withholding on this vendor. Refer Requesting the OSC to Start Withholding on Trade Vendors for trade vendors or to Starting Backup Withhold on Non-Trade Vendors for non-trade vendors.