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: If a trade vendor, refer to Requesting OSC to Make Changes to Trade Vendors. If you receive either a SSA Form 7028 or IRS Letter 147C, the vendor is a trade vendor and there are no changes to the vendor's information, please fax or mail a copy of the SSA Form 7028 or IRS Letter 147C along with a copy of the second B notice to the OSC NCAS Helpdesk. If a non-trade vendor, refer to Making Name Only Changes to Non-Trade Vendors or Making Taxpayer ID Number (TIN) Changes to Non-Trade Vendors. Make sure you keep either the SSA Form 7028 or the IRS Letter 147C for your records
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.