CP-2100 Letters and B-Notices: Compliance Strategies and Risk Management

When a contractor’s name and taxpayer identification number (TIN) don’t match IRS records, the IRS notifies the payer via a CP-2100 letter. What happens next is often misunderstood — and mishandled. In this timely 90-minute session, IOFM’s expert instructor Jason Dinesen will guide attendees through the full lifecycle of a CP-2100 letter, from receipt to resolution, including when to issue a B Notice, when to initiate backup withholding, and how to avoid costly mistakes with Forms 1099 and W-9.

Attendees will also get updates on the latest IRS Form W-9 revisions, common compliance pitfalls, and the correct procedures for dealing with contractors who don’t provide a valid TIN. Whether you're new to CP-2100s or looking to fine-tune your compliance protocols, this session delivers the clarity and practical guidance you need.

Learning Objectives:
After attending this session, participants will be able to:

1. Interpret and respond appropriately to CP-2100 letters issued by the IRS, including understanding when and how to send first and second B Notices.
2. Implement best practices for avoiding TIN mismatches, including effective use of IRS TIN Matching services and proper W-9 collection and review procedures.
3. Apply the rules surrounding backup withholding and recognize how to manage risk when a contractor refuses to provide a TIN or when a corrected 1099 is required.

Featured Speaker

Jason Dinesen

Jason Dinesen, EA, is a distinguished tax professional and educator with a fervent passion for demystifying complex tax concepts. Jason is the founder of Dinesen Tax & Accounting, P.C. and Dinesen Tax Advisory, LLC in the tax and accounting world. He also is founder of Dinesen Media Ventures, which provides a diverse range of media content, ranging from continuing education programs for accountants and tax professionals, to podcast production to radio and journalism content. 

Recognized for his sharp tax interpretations, Jason is renowned for promptly analyzing the latest tax updates and IRS guidance, sharing his insights with the professional community. Over his career, he has educated more than 200,000 accounting, tax, and HR professionals on various topics. Form 1099 was the very first thing he ever taught on, on April 26th, 2012, at a Sheraton Hotel next to a Lowe's in West Des Moines, Iowa. He still teaches on 1099s and around 30 other tax topics.

Continuing education credits available!

 Continuing Education for IOFM Certification

Receive 2 CEUs toward maintaining a certification with IOFM! IOFM's premier certification programs are designed to establish standards for the industry and recognize financial operations professionals who, by possessing related work experience and passing a comprehensive exam, have met stringent requirements for mastering the body of knowledge in their profession. Additional rules may apply, depending on your certification. See full guidelines here. 

 Continuing Professional Education for NASBA

Receive 1.5 CPEs towards a CPA license with NASBA. IOFM, A Diversified Business Communications Company, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors (Sponsor number: 112048) State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information about our NASBA CPE Policies, visit IOFM.com/nasba-cpe.

Accessibility Information:

IOFM is committed to accessibility. Disability-related accommodation requests for the live event (such as providing live captioning) should be sent to [email protected] by close of business the day before the live webinar. A captioned recording of this webinar can be made available upon request to [email protected].

Cancellation policy:

To cancel your registration for this event, simply contact IOFM customer service at [email protected] (or call 207-842-5557) no later than 24 hours prior to the scheduled start of the event. You can choose to access the full recorded event, or, your credit may be applied toward the purchase of any IOFM product or interactive event. If for any reason you are not completely satisfied with this program, we will provide a full refund — no questions asked!

For more information:

Contact Customer Service:

Phone: (207) 842-5557

Email: [email protected]