USA Must bad trustee make distributions despite refused W-9?

[BJ Lefton]

I've had only extremely bad experience with this trustee, which is now pestering me for a signed W-9, which I refuse to provide. Trustee states it will make NO distribution unless I comply. Evidently, the trustee didn't expect me to actually read the W-9, which explicitly states the Payor is to WithHold 28% if I refuse to comply, though my refusal is due to reasonable cause and not due to wilful neglect. I have not objected to the 28% WithHolding. I badly need the specific IRS Code Section that explicitly mandates the trustee MUST make all distributions required by the trust, AND must WithHold as required by law (even better if it specifies the amount that is to be WithHeld shall be 28%). Thanks so much. BJ