Hi Tax Fam!

I have a client who's about to sign a settlement agreement for allegations of "sexual harassment" and "physical sexual assault". The settlement agreement refers to defendant as the "Putative Defendant" through the settlement agreement and the defendant is not admitting to guilt. The settlement agreement also states the payments will be reflected on Form 1099-MISC for tax purposes. 

I'm aware IRC section 107 exclude from gross income amounts received on account of personal physical injuries.

Would this be considered punitive damages and taxable? 

Or should it be assumed she was physical injured, and this should be considered damages from sexual harassment where it's not taxable and no Form 1099 should be issued?