About Form W-9

I'm glad you asked! In defense of a "lady in distress from the IRS" (or, their unwitting co-conspirators), we have successfully dealt with this issue. A sales agent (for a retail store), purported to require "a completed W-9 in order for payment to be processed." (Their emphasis!) C.U.R.E.'s positive response was two-fold, and resulted in due payment — no questions asked . . .

First, the letter/demand was returned with the blank Form W-9 enclosed. Second, a three-page letter was written, explaining the illegalities of the purported "requirement" — and its federal penalties! Third, upon receipt of the would-be victim's letter, the Accounts Payable Dept. wrote: "the corporate office has processed your invoice. We regret any inconvenience . . ." Success!

More specifically; here's essentially what was involved: The IRS's Form W-9 is captioned as follows:

W-9 Heading

  1. A "Request" is NOT a requirement!

    The letter stated:

  2. There is NO "OMB No." displayed (at the upper-right), of Form W-9. The Paperwork Reduction Act of 1980 (44 U.S. Code, Section 3501. et seq.), Section 3512. Public Protection, states that, without a current control number asigned by the Director (of the Office of Management and Budget), "no person shall be subject to any penalty for failing to maintain or provide information to any agency." (And certainly, to any private company!)

  3. 18 U.S. Code — CRIMES AND CRIMINAL PROCEDURE; Ch. 95, RACKETEERING; Section 1951. Interference with commerce by threats and violence, sub-section (a), states that: "Whoever . . . affects commerce . . . by extortion or attempts to do so . . . shall be fined under this title or imprisoned not more than twenty years, or both." (!) (That could'a stopped 'em, but it went on to say . . .)

  4. 42 U.S. Code — THE PUBLIC HEALTH AND WELFARE; Section 408. Penalties, sub-section (a), states that: "In general ... Whoever ... (8) discloses, uses, or compels the disclosure of the social security number of any person in violation of the laws of the United States; shall be guilty of a felony under title 18 or imprisoned for not more than five years, or both". (Stops 'em!)

    Exhibit A and A-1 of C.U.R.E.'s Complete Withholding Exemption Certificate, consists of such SSN information.