Thanks for your response. You basically answered my question that the 1099 is correct as she was a cashier for the event. Most likely the person in which she worked for was either not set up to process payroll or was trying to avoid the Employer tax expense as this was truly an employer/employee relationship as she went to the fair at times determined by the company and performed tasks as instructed. She was not a true independent contractor that determined her own hours/tasks. 

Most likely will not issue a complaint based on the fact most likely my taxpayer's daughter enjoyed what she was doing and plans to do it again next year.

Thanks for your response.