We recently submitted our vendor list to the U.S. Internal Revenue Service (IRS) for batch verification and subsequently received a feedback file listing several vendor names that did not match IRS records. Upon preliminary investigation, we found that some of these mismatched names belong to sole proprietors. In our database, the tax identification number (TIN) for these sole proprietors is recorded as their Social Security Number (SSN), while the IRS appears to expect a Federal Employer Identification Number (FEIN) during verification. This has led to the name matching failures.

We would like to know if any other peers have encountered similar discrepancy files returned from the IRS. If so, how did you determine which mismatches most urgently require review to identify potential fake or fictitious vendors? Any experience or advice would be greatly appreciated. Thank you.