Arggggghhh. My client's CPA is refusing to provide her with a W9 because 'he doesn't work for her.' WHAAAAAAT?!!!!!!! He is either 1) Claiming to be a CPA and isn't because he doesn't know things he clearly should. Or 2) Is lying to her because he knows she trusts him. This is not in compliance with the IRS regulations regarding 1099s. My client would be the one not in compliance in the situation. Yeah, that's not happening on my watch.