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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>