So I called Practitioner hotline, had a good conversation (after a 52 minute hold) with agent, was transferred to Underreporting and that agent saw that the case was already being worked and should be resolved soon. Someone finally noticed that that name and address on the 1099 didn't match that of my client although the EIN did. I think this morning's call where we got a letter from IRS faxed to client with the correct number, name and address set those wheels in motion. Max, this last agent did say that we still had lots of time, that the Dec. 8 date was only to file an appeal to tax court but we didn't need to do that as there really is no issue now. The client should also get a letter within 30 days. Whew! I will be happy when this is over. I may even ask her why she didn't come back to me for 2013 and whether she will for 2014. At least I have pie and wine now!