" I hired for a project "
If you hired this lawyer to represent you in legal proceedings, and the end result was a monetary award that you won in the case, most likely the lawyer collected the award in it's entirety. Then send you the remainder after deducting their legal fees. That lawyer is required to send you a 1099-MISC, and to do that you are required to provide the information being requested by the lawyer, on the W-9. If this is the case and you don't provide the information, the IRS will fine you quite heavily. So get this done ASAP, as the lawyer has until Feb 15th to file that 1099-MISC with the IRS. You make him late, you pay the late penalties.
