Adds I1099FormService and Form1099FormService: an IRIS/accountant filing-data
CSV (one row per reportable recipient) and a plain-paper recipient Copy B
1099-NEC PDF rendered via the DevExpress RichEdit/Office API (mirroring
CheckPrintService). Includes a CSV-export unit test over a stub report service.
Service lives in namespace ROLAC.API.Services (not ...Services.Form1099) to
avoid shadowing the ROLAC.API.Entities.Form1099 constants class.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
Chris Chen