How do I record a 1099-Misc received in error and the payor has not been able to correct the matter?

[Carl]

What's wrong with the 1099-MISC? Just a case of income reported in the wrong box maybe? Or maybe the 1099 was issued in error?

Also, how is it the payor is not able to correct the matter? Or are you saying the payor is refusing to correct the matter?

I find that about 90% of the time the 1099-MISC issued is correct as issued. But there is that 10% where it's just flat out wrong as issued and the payor refuses to correct it because they are not aware of the fines that can be assessed to them for issuing it wrong.