feat(1099): add 1099 Copy B + filing CSV download endpoints

Injects I1099FormService into Form1099ReportController and adds two
Read-gated GET endpoints: recipient/{payeeId}/copy-b (Copy B PDF) and
export-csv (filing-data CSV). Registers Form1099FormService in DI.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

API/ROLAC.API/Controllers/Form1099ReportController.cs

@@ -10,7 +10,12 @@ namespace ROLAC.API.Controllers;
 public class Form1099ReportController : ControllerBase
 {
     private readonly IForm1099ReportService _svc;
-    public Form1099ReportController(IForm1099ReportService svc) => _svc = svc;
+    private readonly I1099FormService _form;
+    public Form1099ReportController(IForm1099ReportService svc, I1099FormService form)
+    {
+        _svc = svc;
+        _form = form;
+    }
 
     [HttpGet("boxes")]
     public async Task<IActionResult> Boxes() => Ok(await _svc.GetBoxesAsync());
@@ -22,4 +27,18 @@ public class Form1099ReportController : ControllerBase
     [HttpGet("recipient/{payeeId:int}")]
     public async Task<IActionResult> Recipient(int payeeId, [FromQuery] int taxYear)
         => await _svc.GetRecipientDetailAsync(payeeId, taxYear) is { } d ? Ok(d) : NotFound();
+
+    [HttpGet("recipient/{payeeId:int}/copy-b")]
+    public async Task<IActionResult> CopyB(int payeeId, [FromQuery] int taxYear)
+    {
+        var (stream, contentType, fileName) = await _form.RenderCopyBAsync(payeeId, taxYear);
+        return File(stream, contentType, fileName);
+    }
+
+    [HttpGet("export-csv")]
+    public async Task<IActionResult> ExportCsv([FromQuery] int taxYear)
+    {
+        var (stream, contentType, fileName) = await _form.ExportFilingCsvAsync(taxYear);
+        return File(stream, contentType, fileName);
+    }
 }

API/ROLAC.API/Program.cs

@@ -160,6 +160,7 @@ builder.Services.AddScoped<IFinanceDashboardService, FinanceDashboardService>();
 builder.Services.AddScoped<IForm990ReportService, Form990ReportService>();
 builder.Services.AddScoped<IForm1099ReportService, Form1099ReportService>();
 builder.Services.AddScoped<IPayee1099Service, Payee1099Service>();
+builder.Services.AddScoped<I1099FormService, Form1099FormService>();
 builder.Services.AddDataProtection();
 builder.Services.AddScoped<ITinProtector, TinProtector>();
 builder.Services.AddScoped<IChurchProfileService, ChurchProfileService>();