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What happens if the name/TIN combination matches IRS records, and I still receive a CP2100 or CP2100A Notice for a specific payee TIN?

IRC Section 6724 provides any penalties under Section 6721 may be waived if the payer shows the failure to file a correct TIN on an information return was due to reasonable cause and not willful neglect. Payers who use the TIN Matching system may establish due diligence and reasonable cause if the information contained in their records matches IRS records.

For additional information see Publication 2108a, Online TIN Matching Program.