Taxpayer doesn't really understand what he received or why. He purchased a modest $37K solar panel system that was installed on the roof of his home. Below is the response he received from the Solar Installer that sent him the 1099-NEC for $15,373. 

First, I’ll say that you should absolutely consult your tax, legal, or other advisors for any tax, legal, or other advice, as we cannot provide such advice to you. The reason we sent the 1099s is because we believe, based on our understanding of applicable law and IRS guidance, that SREC income is taxable, and so we are acting in a manner that we believe to be in accordance with our legally required obligations. We note that there is a non-precedential IRS Private Letter Ruling which states that a taxpayer “who purchases ‘a residential solar electric system . . . must include gain from the sale of the RECs to Public Utility in Taxpayer’s gross income under [Code Section 61(a)]” (see also this commentary). We also note that, according to ComEd’s website, ComEd appears to take the position that SRECs are subject to tax (Solar Incentives & Rebates | ComEd - An Exelon Company – “Please note this is an incentive which is subject to tax.”).

This totally puzzles me. Appreciate any help!