Opinion ID: 4238082
Heading Depth: 1
Heading Rank: 3

Heading: Enforcement of the $50 Award

Text: In part, Mr. Moore seeks enforcement of the $50 award. The defendants acknowledge that they have not paid the award and do not question the enforceability of the award or the court’s authority to order payment. Instead, the defendants contend that they can wait to pay until Mr. Moore completes an accurate W-9 tax form, which he has not done. The district court agreed with the defendants, and we engage in de novo review. See Woodruff v. Herrera, 623 F.3d 1103, 1109-10 (10th Cir. 2010) (de novo review on matters of law). In conducting this review, we conclude that the district court erred. The W-9 is an IRS form submitted to a payee by an individual or entity “who is required to file an information return with the IRS.” R. Vol. II, at 147. But the defendants have not identified any requirement to file an information return for the payment to Mr. Moore. Cf. IRS Pub. 583, Information for Business Taxpayers, 1988 WL 485178, at  (rev. Nov. 1988) (stating circumstances in which an information return is required). 5 But let’s assume that an information return is required and that the payment is reportable. In these circumstances, the Internal Revenue Code identifies steps that the payor can take in the absence of a W-9 form. These steps include actions such as adding backup withholding in certain circumstances. See 26 U.S.C. § 3406(a); see IRS Pub. 1281 (Rev. 3-2017), Backup Withholding for Missing and Incorrect Name/TIN(s), 2017 WL 4317150, at . Instead of taking these steps, however, the defendants unilaterally disobeyed the special master’s order without explaining the need for a W-9 form before paying the award. In the absence of such an explanation, the district court erred in failing to order enforcement of the $50 award.