Before you "Pay" Request PAYEE'S Form W 9

The United States made anyone who "pays" the "withholding agent" responsible for backup withholdings (Currently 24% of the payment). So when you pay property taxes to the "Fill-in-the-blank" County Treasurer" or the "Clerk of the Court", City Hall etc... you need to get a Form W-9 from them, then file a 1099 (or other information form) with the IRS But what if the BLANK County Treasurer does not have a TIN in that Name? Maybe that is when the IRS makes THEM the target instead of you.