My sister is a lawyer and she had her own practice. She paid somebody $ 4000.00 to do some appraisal work in connection with the business. She didn't sign any contract with this person and did not ask for his social security number. He didn't do the work and is refusing to provide his social security number to my sister.
She didn't withheld 28% from the payment. She knows that she has to issue 1099 to this person at the end of the year. How does she issue the 1099 without the social security number? She has his name and address.