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What should I do if a “B” Notice is returned as “undeliverable”?

You must begin backup withholding. However, try to get the correct address for the payee and re-mail the notice. If you cannot find the correct address, keep the undelivered notice with your records for a period of three years, in order to track the “two-in-three-year” rule or, until you have obtained a valid address.

For additional information see Publication 1281, Backup Withholding.