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Thank you for your prompt response. My daughter is a newly barred attorney and I would like for her to draft my response, or would you advise that I do it myself? Secondly, the bank issued the loan based on my estimate and I believe that the bank sent the check to the home owner with my information on it but the sub contractor fraudulently cashed it. I have already contacted the bank with this information. Is it true that since the loan was issued based on my W9 and information that I am liable for tax on the money given to the contractor?