You have already completed the first step to get this issue resolved, which is to contact the company. You should try contacting them again. If they won't fix the Form 1099-NEC, you can try call the IRS at 800-829-1040 by the end of February if the company hasn't fixed the problem. Make sure to document when you have called the company and the IRS in case you have issues with this in the future.
If you can't fix the form, enter the 1099-NEC and an expense with the same amount to remove the income. On the expense, write why you are deducting it, stating that you never received the money from this company, and they wouldn't fix the form.
See the following links for more information:
