I don't know about you, but I probably have several clients that don't notice these kinds of things, but I'm teaching them to look/review!

When we receive the CP2000, I would explain that we included the income on the C Corp return and that the issuers of the 1099's filed them incorrectly?  Would they accept that?  I'm afraid they won't and will go ahead and assess self employment tax, etc. and my client ends up paying tax on the same income twice (once on C return and then again b/c of the CP2000 on the 1040).