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I believe there is something written into 4472 which states to the effect that they'd only need that if the person wasn't someone who the employer already had tax papers on. And if it was "simulated".
So if for example an actor was being paid to be in the movie and they already had his federal tax forms for the job, they would not need 2257 style docs.
But thats just my loose interpretation, I could be way wrong.
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