What this notice is about The 972F Notice is sent to notify Federal Agencies when they have filed information returns with missing or incorrect Payee Name / Taxpayer Identification Number (TIN) information. The agency must take certain actions when they receive this notice. What you need to do Compare the Payees on the list(s) provided to your records. Contact Payees for correct information if needed. A Form W-9, Request for Taxpayer Identification Number and Certification can be used to solicit correct information from payees. If the payee was listed on a prior CP2100, Backup Withholding may apply immediately. You may want to See Publication 1281, Backup Withholding for Missing and Incorrect Name/TINs PDF, for information on backup withholding requirements. For those information returns listed that are not subject to backup withholding see the solicitation rules in Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs PDF. Frequently asked questions Do I need to send something back to the IRS when we receive this Notice? No, the notice advises you to take certain actions, but a response is not required. Reference Tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.