I have a client that received a 1099 NEC for a payment amount related to her divorce.  There were federal and tax amounts showing on the form.  Should those amounts have been included in box 1, non employee compensation?  Example 1099 NEC - box 1 showed $165,000 box 4 showed $50,000 and box 5 showed $11,000; when I entered into the software, I entered it as above.  Should I have instead entered $226,000 in box 1 to capture the tax amounts as well?  She received a letter from the IRS stating  income of $61,000 (taxes) was not included.  I would have thought that the taxes would have been included in box 1.  I have not prepared the 1099s so am not sure of that and this is actually the first time I have seen tax amounts on the 1099 NEC.  Any help would be appreciated.  Thanks.