The question concerns 1099C's issued by credit card companies. My client is the personal representative of an estate. The credit card companies filed claims again the estate. Objections to the claims were filed, creating a dispute. The claims were then settled for the most part, $.50 on the $1.00 and the credit card companies, through their collection agencies, filed receipts showing that their claims were satisfied in full. The credit card companies filed 1099C's showing a cancellation of debt on that part of their claims that were not paid in full due to the settlements. My reading of a tax court case indicates that with a settlement of a dispute there is no cancellation of debt income. The credit card companies, despite the fact that I have made a demand for a corrected 1099C showing no cancellation of debt income, are not honoring my demand. On one of the claims, the court ordered an Order denying the claim in full. How do I get these facts to the IRS to dispute the correctness of the 1099C's. Form 982 does not appear to cover the situation.