If you want to go further down the rabbit hole look at http://ndsaa.org/image/cache/Sovereign_Citizen_Use_of_Documents_to_Further_Fraudulent_Schemes.pdf

Note current browsers may warn that the file is delivered over HTTP instead of HTTPS. This isn't a security risk it just means the government uses old ass shit.

TLDR:

1099A Filed when all or a portion of a commercial loan is forgiven by the lender (e.g., forgiven or foreclosed).

Used to illegitimately "set-off" (or attempt to discharge) debts.