It wasn't for "work" at all. As for any business reference, a 1099c isn't issued for personal. You can make a claim on the estate and the LLC and besides the boats and any equipment, there likely are permits, licenses, and/or certified rights that can be pursued to the new responsible party. It seems there's likely a lot more recourse for this person in real life than in IRC. If it's on a credit card, dispute it.