SIEVERS, Judge.
INTRODUCTION
This appeal involves a claim that an Internal Revenue Service (IRS) "Miscellaneous Income" form 1099 (hereinafter Form 1099) issued by the personal representative of an estate was inaccurate. The recipient of the disputed Form 1099, Sandra J. Tizzard, contends that the personal representative, Rena A. Tizzard, should not have issued a Form 1099 showing that Sandra received $144,000 in miscellaneous income from the estate of Thomas...
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