So backstory, my father has a small business. He recently received a letter from the IRS saying he needs to pay the taxes for the individuals he listed as employees. One certain employee (who made a fairly great amount for the years he worked) refused to provide their TIN number for both 2018 and 2019, accusing my dad of conspiracy to screw him over. My dad being uneducated, illiterate, and immigrant that he is, didn't know the fall back of letting himself get walked over would be. So the question is how can we avoid pay 24% of that employees taxes without their TIN number and SS? We have a name, number, address, and all other employee records except those two crucial numbers. Thank you for all advice.