Files
ROLAC/API/ROLAC.API/Controllers
Chris Chen 8cb6245560 feat(1099): add 1099 Copy B + filing CSV download endpoints
Injects I1099FormService into Form1099ReportController and adds two
Read-gated GET endpoints: recipient/{payeeId}/copy-b (Copy B PDF) and
export-csv (filing-data CSV). Registers Form1099FormService in DI.

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