yes, if the payer refuses to correct the 1099-MISC, make sure you document your attempts to get them to do so. Everything needs to be in writing, and everything should be sent via certified mail, return receipt required (not requested).
That way if they don't change it, then when you get audited on it do as Opus says. The end result is that the payor who refused to issue a corrected return will be audited and fined accordingly. (Their fine will not be cheap either.)
