How to obtain refund for church of federal tax withholding?

[gfizer]

One of the local churches received a payment that has been reported to it on Form 1099-MISC. The payer apparently did not have the church's federal id number so they withheld federal income tax from the payment. The church is not required to file a tax return so how do I go about getting a refund of the federal tax withholding? Do I write a letter to the IRS explaining the situation and request a refund or is there a form that should be filled out? It's only $74.29 but hey, it belongs to the church and not the IRS.

Thanks for your input.

[RoyDaleOne]

Form 843 if I recall correctly is used. I have not filled one out since the mid 70's.