Cassie works at Capital Bank and is in charge of issuing Forms 1099 to bank customers Help Cassie by selecting either Yes or No regarding the possible situations that may require the bank to implement backup withholding on a customer a The taxpayer does not provide his or her taxpayer identification number b The taxpayer fails to certify that he or she is not subject to backup withholding c The IRS informs the bank that the taxpayer's return has been selected for an audit d The IRS informs the bank to start withholding because the taxpayer has not reported the income on his or her tax return e The IRS informs the bank that the taxpayer gave an incorrect identification number