@Opus 17 wrote:
A 1099-S is issued to the sellers....
The statements are issued to anyone with an ownership interest in the subject property and the title company could conceivably conclude that is the case based on some tortured reading of the settlement agreement (which could be reinforced by the son and his ex, both of whom are parties to the sale) or simply a direction by the parties to the sale (I have personally seen more bizarre results from title companies).
I agree that this discussion has gotten out of control and @AndrewA87 should consult local counsel.
