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whose Social Security Number was on the 1099-C and what type of debt?  Are you sure they reported it (it may not matter see last sentence)?

You would have to contact the iRS to find out why they sent you the bill. 

please note that divorce courts cannot change the income tax laws. if it was your debt even though the other party reported it, the IRS has every right to include the debt in your income. 

 

Call 800-829-1040
1) Choose your language,
2) Then choose option 2
3) Then 1
4) Then 3
5) Then 2
6) When it asks you to enter your SSN or EIN do nothing – wait - - After it asks twice, you will get another menu
7) Then 2
😎 Then 3

It should then transfer you to an agent. Note when its phone line are busy you may be on hold for a long while or disconnected