Gaffney v. Comr., T.C. Sum. Op. 2010-128

(CODI reported to petitioner on 1099-C related to charged-off loan from mid-1990s of which petitioner had no notice and involved different taxpayer with same address and social security number as petitioner; court holds that IRS needs more than 1099-C to assess tax; taxpayer was insolvent in year tax actually discharged, thus no CODI).