Thanks so much for your detailed response.
Basically the CPA made mistakes in past year's returns by calculating too little depreciation of a rental property, so I overpaid a total of large amount of taxes (because of many years).
However, since the house was already converted to self use, the amount cannot be claimed/amended with any IRS filing.
So the CPA agreed to give me refund and said he won't issue the 1099 (not sure why).
Just to confirm: I SHOULD/MUST claim income on the refund from him, right?
