Client received a CP2100A from the IRS for tax year 2018 for a 1099-MISC.  The notice states that if the name and taxpayer identification number on my records match what they have listed on the notice, then something was not reported correctly.

I checked all my records and have a signed W-9 from the recipient with the name and EIN and this was used on the 1099-MISC and is the same as what the IRS has, which means that the recipient must have given me the wrong EIN.

The notice continues to say that I need to contact him within 15 days with a "B" notice, which means I have to ask for the W-9 and a copy of the IRS Letter 147C for the EIN.

The notice continues to tell me to start backup withholding.

This concerns a roofer who did work in 2018 to install new roofs and will probably never be hired again since most people don't get roofing done twice.  He was paid in full in 2018 so there are no more payments, so there is nothing from which to withhold backup taxes and will probably never receive another 1099 from the client. 

The notice then adds all the penalties for not complying with the notice and withholding backup taxes at 24%!

It concludes with the statement that a corrected 1099 is not required and no communication with the IRS is necessary.

Is it really necessary for me to contact this contractor from 2018 just to be in compliance with the IRS?  Do I really need a corrected W-9 from him?

Thanks.