Chapter: 8400
Section: 8422.194
Annual information returns reported to the IRS are subject to various computer matching analyses to determine, in part, whether the payee's name and Taxpayer Identification Number (TIN), as reported in the Form 1099, matches that in the taxpayer's account in the IRS computer files. If they do ...
https://www.dgs.ca.gov/Resources/SAM/TOC/8400/8422-194