My question involves employment and labor law for the state of: MARYLAND

In 2011 my uncle offered to pay off my tuition debt in collections. I gave him the collections account number and their phone number and he took care of it. Yesterday I got a notice from the IRS saying that I didn't file a 1099. The information listed was from my uncle's company. It looks like he wrote off the payment as a business expense.

I have never worked for my uncle or his company and I never filled out a W-9. During tax time in 2012 I was living in North Hollywood, CA. I was never mailed this 1099. Apparently, it was handed to my mother in an unmarked envelope which she opened and forgot to give me. I founded it today mixed up with a bunch of her old paperwork.

My uncle never informed me of his intent and never came to me directly regarding any information about this. I didn't even know this existed until yesterday.

Isn't this fraud? Payment of my debt had nothing to do with his company. And I never gave him any personal information for him to issue a 1099 in the first place.

Am I responsible for paying taxes on the money he paid to my collection account?