How does the IRS matching process work? ... What should I do when I receive a CP2100 or CP2100A notice? ... missing and-or incorrect TINs with your records, and: For missing TINs, check to see that the account is under backup withholding.
|Title||:||Backup Withholding on Missing and Incorrect Name/TINs|
|Author||:||United States. Internal Revenue Service|