not supposed to post phone numbers here.... the bots or moderators will remove it anyway...

Yes, attorneys are required to give 1099's for taxable settlements over $600. Ultimately, the 44K is severance and considered earned income to your client and is subject to SE tax. So, box 7 sounds correct . I believe you would include it on Sch C.

Hopefully some others will weigh in on this. I'm not certain.