I freelanced for 5 wks at a company of >15 employees. They never asked for my home address or SSN while I was there. I received a terse email from their accountant yesterday asking for my SSN within 24 hours and if I did not provide it he would report me to the IRS. The accountant says I am mandated by law to give them my SSN. I made $2400 working there and intend to claim the income on my taxes. I do not want to give my SSN. What are legal implications of not responding to the email and not giving my SSN? Another employee emailed me saying to give it to them because they cannot receive their 1099s because I am holding up the process. I find it hard to believe they can't submit 1099s for their other employees because of me. Any advice?