A client received letter 6112 (notice CP2100) regarding form 945 since they filed 3
1099's in 2020 without TIN's. The IRS is now asking them to pay $2K in
backup withholdings, which of course they never withheld. For this
client, $2K is a lot, so trying to see what other options we have.
My first thought would be to file corrected 1099's for 2020 with the
TIN's, however curious how others have handled this & what advice you
might have?