We have a client with a person who did subcontractor type work for her. The contractor refuses to fill out a W-9. I seem to remember a procedure to file the 1099MISC and address this issue to the IRS. Is there an additional form? We have always recommended that our clients do not hire anyone till after a completed W-9 is on file, but we all know how clients listen to us. Fortunately, we only have a few (3-4) of these every year. She paid this person about $4,000 so the amount is subs