No. I am not saying that it is dead. Who am I to say that? And I am not suggesting that we not rebut those forms. I just see that the one who taught us how to do it isn't winning the argument. I don't know how that is going to turn out. I know that I am not winning the argument and I am not nearly as knowledgeable as he is. I do agree with you that the "employer" issue is the crux of the problem. But, I receive both W2 and 1099 from same source. Rebutting one without the other doesn't fly. I get the resistance with both. No matter what.