1099-Misc

I received 1099 misc from litchen Liss Riordan verses uber 

it’s a settlement payment 

line 3 shows total settlement amount including attorney fees ( attorney fees which I never received they took it upfront) but included it in my total settlement 

line 4 shows federal income taxes 

 

but separately in the breakdown it shows they took the attorney fees 

my question is do I need to pay taxes for attorney fees too? 
same goes with CA form 582-B 

line 1 shows total settlement included attorney fees and 

line 3 shows tax withheld 

thanks