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ROLAC/APP
Chris Chen 771889a99a feat(1099): default Is1099Tracked from tax classification
In the recipient dialog, changing tax classification on a NEW record sets the
1099-tracked default: CCorp/SCorp default to NOT tracked (spec §2.1/§2.3),
others to tracked. Only applies until the user manually toggles it; never
overrides an explicit choice or an existing saved value on edit.

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