To The Daily Sun,
The Laconia City Clerk Mary Reynolds and Laconia City Attorney Laura Spector-Morgan continue their quest to punish me for requesting a recount that proved that there was a mistake made in the Sept. 10, 2013, Laconia Ward 5 Primary Election. They believe that I'm required to fill out a IRS W-9 form before I can recover my court cost for correcting their mistake. The following clearly explains who is required to file a W-9 Form. The return of court fees is not included in this explanation because court fees are not income.
This is what the U.S. Tax Center says: "The W-9 Federal Income Tax Forms are filled out by people who have done work for a company but not as an employee. Companies who hire people such as freelancers or independent contractors to do work are still required to report these non-employee's wages to the IRS. Employers get all the information that the IRS requires by asking these independent contractors or freelancers to fill out W-9 Federal Income Tax Forms."
This is the same information that is on the IRS W-9 Form under "Purpose of Form": "A person who is required to file an information return with the IRS must obtain your correct taxpayers identification number (TIN) to report, for example, income paid to you."
The City has not submitted one court case where the winner or loser was required to submit a W-9 Form.