2017 1099c IRS sent us the notification that we owe $3000 for 2017 return. As of today, we have not received 1099c . Should we amend 2017 tax return or just pay?

[Rainman12]

If you do not dispute that the 1099-C was issued (regardless of whether you got your copy), then the best course of action is probably to pay now - which will stop penalties/interest from growing - and research later, with a view to amending IF a case can be made. Since multiple collection efforts normally precede issuance of a debt cancellation, IRS expects you should have had some awareness of the action taken.