<prompt> Human: Earlier this year I received a letter from the IRS saying that a review of my 2014 tax return revealed that I made 21,759 on a 1099 Misc. that I failed to pay any taxes on. The IRS wanted 9,553 from me in this notice.I freaked out and immediately called my CPA and read through my tax return statement and all W2s from that year, but didnt find any 1099s. My CPA advised me he did not receive a 1099 from me and never filed one for me.After reviewing the IRS letter I realized it was money made from my brothers friends business, but I couldnt remember ever making that much from them being that it was an odd job for the summer for me during college.I called the owner, we will call him K, and he agreed it was a mistake and sent me my 1099 from the last year I worked for him, 2013, in which I made 770.94 total.I mailed that 1099 copy and a letter refuting their claim with it and received a second notice a few weeks later requesting the 2014 1099, not the 2013 one.In 2014 I graduated college, and commissioned into the US Army, I didnt work for this guy.Thus began the emails between K, his businesses CPA A, and I. K told A I hadnt worked for him since 2013 and a mistake was made somewhere, A admitted a 1099 was filed in my name for the amount the IRS quoted but it mustve been a confusion between me and Ks son, who has the same first name as me.I believed A and thought it is possible, slim, but possible. A assured me the issue would be resolved soon. Then silence for a month, so I send an email asking for an update and As boss, R, replies for her saying the issue was resolved and they mustve forgotten to include me in the correspondence.Then another month and 2 weeks go by...smooth sailing right? Wrong. Amidst me being in the 30 day escrow period of buying a house I get a third letter from the IRS! This time stating that they have received nothing from me since I sent the 2013 1099 they would take my silence as a refusal and are now threatening an increase of 7,577 in tax deficiency and 1,315 in substantial tax understatement penalty and have given me until December 5th to reply to the US Tax court or they will begin collecting.I called K immediately and he advised me that this is all out of his reach and above his level. He told me I needed to call A right away and figure this out but he couldnt do anything for me. Ive called and emailed A and have received no reply, probably because this has occurred over the weekend. I also spoke with my company commander US Army who is a CPA in civilian world and he said K was wrong and directly responsible for any employee 1099, and also warned that K may have benefited by saying an employee earned more.My wife and father said the same thing...I honestly have no idea what to do. Who is responsible for this massive cluster fuck? Do I need to lawyer up? How can I fix this as soon as possible? HELP!  <response>: Who is responsible for this massive cluster fuck?To answer this question, ultimately K is the one responsible. As the business owner, it is his responsibility to provide the correct documentsinformation to his CPA and to review those documents for accuracy before they are sent to the IRS. It is possible that the correct documentsinformation were provided to the CPA and the CPA made an honest mistake and K simply failed to catch it. If that is the case, it is still up to K to get their CPA to correct, find a different CPA if they are unwilling or unable to do so, or correct it themselves. That being said, it is also on you to maintain communication with the IRS to make to sure that your end of this is resolved. I see no mention in your post or replies stating that you made any response to the 2nd letter from the IRS. 