Can a Taxpayer Deduct Payments if no Form 1099 Is Issued?
Tax Court

Can a Taxpayer Deduct Payments if no Form 1099 Is Issued?

The United States Tax Court recently took up an interesting case which, on its surface, seems a run-of-the-mill case (it is a memorandum decision). However, it has some interesting perspectives related to documentation of payments to contract... Thomas Gorczynski, EA, USTCP