Walter Johnson Has Two Accounts at First National Bank

Walter Johnson has two accounts at First National Bank. His savings account was opened in 1975, and his money market savings account was opened in 1985.He has never supplied a TIN number to the bank. What must First National Bank do?

A) Withhold 28 percent of the payments on each of the accounts
B) Withhold 28 percent of the payments on each account and annually request a TIN on the savings account
C) Annually request a TIN on both accounts
D) Refuse to open future accounts without a TIN