USA From 1099 Not Issued

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My client filed their return but failed to include 182k worth of payments (expense) to independent contractors. The did not include the payments because no 1099s were issued. Majority of the payments were made to Corporations and some to individuals.

The want to amend the return.

My thought is that they should file the amendment and pay any penalties for not filing 1099 to individuals. Any thoughts?

Additionally, they have set up a payment agreement with IRS based on the balance due on the original return. The IRS should adjust and refund any money due following the amendment filing. Any thoughts?

I appreciate the feedback.

Thanks
 

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