All the options I received (in 2017) from joining a board were exercised as a result of a change in control transaction in 2021. Today June 2023, I received a bill from the IRS as we never paid taxes on the capital gains. I never received a 1099 from the company or they sent it to the wrong e-mail back in 2021. My accountant is saying that I need a 1099 B and not a 1099 NEC- is this accurate (I only participated in 4 annual meetings as part of my board responsibilities.)