I have a question that some of you may have encountered. This was my first year with sub-contractors. Well on one guy at the end of the season I had a brain fart and did not get his ssn so I could do a 1099 misc. So I called the guy (who just walked off the job) and ask for his info. He told me that he was not going to give it to me, because he did not want to pay taxes. I called the IRS and ask what to do. They told me that if I submit it without a SSN that I would be penalized. Has any of you had this before.