Thank you.
But in looking at section (c), I find it confusing. It begins by stating that: "Every person required under this title to make a return, statement, or other document must furnish such taxpayer identifying numbers of other U.S. persons and foreign persons...," the language regarding making a request and subsequent affidavit, seems to be conditioned upon that person being a foreign person described in section (b)(2). Section (c) states that, "If the person making the return, statement, or other document does not know the taxpayer identifying number of the other person, and such other person is one that is described in paragraph (b)(2)(i), (ii), (iii), (vi), (vii), or (viii) of this section, [all of which relate only to foreign persons], such person must request the other person's number. The request should state that the identifying number is required to be furnished under authority of law." All of which refers only to foreign persons.
Although the very next sentence does not explicitly limit the requirement to request the identifying nimber to foreign persons, the that it refers to has only been mentioned in context relating to foreign persons:
"When the person making the return, statement, or other document does not know the number of the other person, and has complied with the request provision of this paragraph (c)," [which so far has only been mentioned in the context of foreign persons], "such person must sign an affidavit on the transmittal document forwarding such returns, statements, or other documents to the Internal Revenue Service, so stating."
Is this the authority for requiring a request and subsequent affidavit?
If so, it is very confusing and poorly drafted.
