I previously submitted a question asking if a payor does not provide a TIN, but the vendor's name includes the word "Inc", can we use the eyeball test to exclude the payment from backup withholding. The response provided indicated that an entity can be exempt from information reporting based upon the eyeball test and recommended documenting our records to support why we did not file. I realize that the payee can be exempt from information reporting, based upon the eyeball test, but can you use the same argument to avoid backup withholding without a TIN? Information reporting falls under IRC Sec. 6049, but backup withholding falls under IRC Sec. 3406.