Files
ROLAC/API/ROLAC.API/Controllers
Chris Chen 7c5348969b feat(1099): add recipient and report controllers
Payee1099Controller (api/payee-1099): CRUD + TIN reveal, class-level
Read gate, method-level Write/Delete overrides — mirrors the
HasPermission class+method stacking pattern from ExpensesController.
Form1099ReportController (api/form1099-report): boxes, annual summary,
and per-recipient detail; read-only, no method-level overrides needed.

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