@john-dolan needs to respond and provide more details.
Another potential for error is when a lessee (or property manager) issues a 1099-MISC to the owner/lessor for rent but instead of entering the figure in Box 1, the figure is entered in Box 7. I have actually had this happen to me, personally, as well as a couple of clients in the past. The resolution is to get the payer to issue a corrected 1099-MISC.
