Note that, in the first place, there are penalties for late filing of 1099s (which you do not need to do, as @Critter-3 mentions below).
See https://www.irs.gov/instructions/i1099gi#en_US_2022_publink1000287010
With respect to legal action, you may have an excellent case which you could very likely win, but any judgment could very likely be uncollectible.
Ultimately, you should consult with local legal counsel for this scenario.
See https://www.avvo.com
