I have a client that had Solar Panels installed on their barn in 2018.  They were defective and the end result was that the company that installed them, removed the panels in 2019.  They then issued a 1099-Misc to my clients for $27K.  Lawyer has been trying to work with the company to resolve the issue and to date has had no luck.  The suggestion, by the lawyer, was to dispute the 1099.  I have never been involved in something like this.  Can this be disputed and not reported on the return.  If so, do I attach a statement as why we feel the 1099 is not viable?  Then does the return have to be a paper return?