I received notification from the IRS that a 1099-C was received for my 2008 tax year from a collection agency, and that I now owe back taxes on this. The collections agency claims the debt is from a credit card from 1998. I had disputed the debt in 2008, and asked them to no longer contact me because, even if it were my debt, the statute of limitations for collections had passed. Can the collections agency then send a 1099-C to the IRS for this money? And can they claim that I owe them obviously more money than what they paid the original debtor for in the first place? Also, How can the validity of the debt be disputed to the IRS when the company will not give paperwork showing an agreement between them and me?