Bobw:
In my experience (admittedly, the last time I asked for an abatement of these fees was in 2003), such appeals are almost always accepted. In those cases in which you say the IRS only picks up the first line, remember that most systems only send one "owner" line with their 1099/1098 reporting to the IRS. Review your system's parameters to see if you are able to designate which line of the name and address to send on a per-account or per-customer basis, then make any needed changes. If you cannot designate which line gets sent, re-order the styling of the affected accounts so that the correct person (individual or entity) appears in the first line.
Exceptions: Since the name/number match is based on the first four characters of any "group" in the line being checked, if the correct last name appears in the first line, you don't need to swap things around. For example, consider a revocable trust --
Burnett Revocable Family Trust
John Burnett, Trustee
_________________________
John S. Burnett
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