IRS Revises Procedures for Validating Social Security Numbers When Receiving “B Notice” – Los Angeles Income Tax Planning & Income Tax Litigation Attorney Bruce Givner

by Bruce Givner on August 12, 2014

The IRS has revised its procedures that taxpayers must use to validate their Social Security Numbers (SSNs) when they receive a second “B notice” from a payor.  A “B notice” is sent by a payor when a taxpayer has provided a mismatched name and SSN combination.  The "second B notice" is sent out when the payor receives a second IRS notification within three years from the date of a previous mismatch notice from the IRS for the same payee.

To stop back-up withholding, the payee must validate his or her SSN by providing the payor a copy of a Social Security card that (1) has a different name and SSN combination than that appearing on the second B notice, or (2) is dated no earlier than six months prior to the date of the second B notice. The new procedures are effective for validations after 7/31/14. Rev. Proc. 2014-43, 2014-32 IRB .

Givner & Kaye focuses on sophisticated income tax planning and compliance, tax litigation and procedure, estate planning, and asset protection plans for individuals and businesses in Beverly Hills, Calabasas, West Los Angeles, Hollywood, and other areas of Los Angeles, Orange, Ventura, San Bernardino, Riverside and Santa Barbara Counties. Call Los Angeles Estate Planning and Asset Protection Plan Attorneys Givner & Kaye at (310) 207-8008 today.

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