Should a 1099 INT be issued?

[steve1245]

I have a S Corp client who paid over $1000 in interest to an individual in 2007. I believe we must file a 1099 INT for this. My client has given a W-9 to the individual to request information but they refuse. How do I handle this? Tried to get thru to the IRS several times but line is always busy. Any ideas?
Thanks Steve

[BP.]

My client has given a W-9 to the individual to request information but they refuse. How do I handle this?
Thanks Steve

Info here:

http://www.irs.gov/pub/irs-pdf/i1099int_07.pdf

http://www.irs.gov/pub/irs-pdf/i1099gi.pdf