Are those nails scraping across a chalkboard, or is someone asking a small business owner to do more tax preparation paperwork? It’s the latter, and Congress has mandated it with a 2012 start date. The requirement calls for all businesses and non-profits buying goods totaling $600 or more annually from any vendor to issue that vendor a 1099 form. The buzz this new piece of legislation is causing can be clearly heard from those it will impact most -- small business owners, who face additional bookkeeping responsibilities for which they most likely are not prepared. Part of the health-care legislation passed in March, the record keeping will undoubtedly be seen as a burden by many small businesses owners because of the additional paperwork, which already keeps many entrepreneurs up at all hours of the night. Piling on administrative responsibilities puts small business owners at a disadvantage, in many cases because of minimal to no support staff. Already, the forms are required for services totaling $600 or more. While purchases made with credit or debit cards do not require filling them out, most small businesses make payments for goods through checks. Nonetheless, the IRS is set to begin administering the new tax policy, which is projected to raise $19 billion to help pay for the health-care legislation. In the end, there’s little doubt that the new legislation will increase the paperwork that small businesses will need to issue, fill out and file. Yet, the results could keep businesses from evading taxes and indirectly offer savings to small businesses that adopt more rigorous bookkeeping standards. Even though you haven’t heard many cheering for this component of the health-care bill, do you think this is a requirement worthy of welcoming?