<HTML><HEAD><TITLE>A-2010-41: New Backup Withholding Procedures: Social Security Number Validation following Receipt of Second B Notice</TITLE>
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<DIV>FYI on backup withholding due to incorrect SSN or TIN on W-9.</DIV>
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<DIV>It's a great day....the drive to work was dry!</DIV>
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<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG><FONT face="Brush Script MT" size=6>Karen Park<BR></FONT></STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon State Social Security Coordinator</STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon PERS<BR>503 603-7633<BR>karen.park@state.or.us<BR><IMG alt="" hspace=0 src="cid:XTWLHWETGIRE.IMAGE_2.GIF" align=baseline border=0><BR>SL2</STRONG></FONT></DIV>
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<H3 style="COLOR: #001e5a">Issue Number: A-2010-41 </H3>
<H3 style="COLOR: #001e5a"><A id=Fifteenth name=Fifteenth>Inside This Issue</A> </H3>
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<P><A href="http://www.irs.gov/pub/irs-drop/a-10-41.pdf">Announcement 2010-41</A> announces a change in procedures for individual payees to follow to obtain validation of social security numbers (“SSNs”) from the Social Security Administration (“SSA”) to prevent or stop backup withholding under section 3406 of the Internal Revenue Code following receipt of a second “B notice” from a payor. </P>
<P>Announcement 2010-41 will appear in IRB 2010-25 dated June 21. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P><A id=second name=second><B> </B></A>
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