6080946e743022b6a34278e3b8167db8fb7f5bec
Implement IPayee1099Service and Payee1099Service: list/get/create/update/ soft-delete and RevealTin. TIN is encrypted via ITinProtector on write; TinLast4 is the only clear-text fragment stored. Null Tin on update preserves the existing ciphertext. Four xUnit tests cover encrypt-on-create, null-tin-keeps-ciphertext, list-masks-to-last4, and soft-delete hides from list. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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