The Commissioner, Small Business/Self-Employed Division, should ensure that the payers that submitted the 10,216 Forms 1099-K TIGTA identified with missing TINs are held liable for the backup withholding that was not withheld from the payees.

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Date Issued

September 24, 2015

Recommendation number

Status

Closed

The Commissioner, Small Business/Self-Employed Division, should ensure that the payers that submitted the 10,216 Forms 1099-K TIGTA identified with missing TINs are held liable for the backup withholding that was not withheld from the payees.

Report

Additional Actions to Enforce Payment Card Reporting Requirements Could Reduce the Tax Gap

Significant Recommendation

Questioned Costs

Funds for Better Use

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