Be on the lookout for fall B-Notices. During the second week of September, the IRS began sending out B-Notices to payers who filed tax year 2011 1099 forms. These notices list incorrect payee name and TIN combinations as well as payees without a TIN. Paper B-Notices (CP2100A for less than 250 mismatches) are mailed out first, and are followed by B-Notices on CD-ROM (CP2100), which are scheduled to be mailed through October 29.
IRS Publication 1281 (2011) provides precise rules for B-Notice recipients including time sensitive document processing procedures.
If you have not received fall B-Notices by mid November, it is good practice to call the IRS Martinsburg office for verification. There is a chance that yours were sent and either misplaced or not delivered to the correct location or department.