Rich,
The W-9's, as well as W-4's that you fill out for your employer, are never sent to the IRS. They have to be filled out and kept on record in case the IRS comes in and audits your records. I know for regular businesses if you pay a non-employee, that's not a corporation, for services rendered you are required to have them fill out a W-9. If you pay them over $600 you are required to issue a 1099. If you don't have these you don't get to take the expense. I am sure it works the same way with casinos so it is more of a bookkeeping function as required by the IRS.

Ray Townsend
LM-5074-94