Level 15

That doesn't matter, it's all your fault anyway.  It's always the preparer's fault.  But when did he drop off this 1099?  I discourage clients from bringing me stuff piecemeal.  Generally, I don't start on a return until I have everything I need (unless the client wants to pay me two or three times the fee for doing a complete return).  They don't realize that just because they have only one preparer, doesn't mean that their preparer has only one client.  

Sometimes, though, you have to get started on the return by April 15 to figure out how much to pay with the extension request.  Is this a new client?  Was this a new SEP?