It hyperlinks to the General Instructions for Centain Information Returns which includes 1099-MISC. In Section F of that instruction, there is a sub-section for reporting incorrect tax payer's name. And I quote:
"How to report incorrect payer name and/or TIN. If a payer discovers an error in reporting the payer (not recipient) name and/or TIN, write a letter containing the following information. 1. Name and address of the payer. 2. Type of error (including the incorrect payer name/TIN that was reported). 3. Tax year. 4. Payer TIN. 5. Transmitter Control Code (TCC). 6. Type of return. 7. Number of payees. 8. Filing method (paper or electronic). 9. Was federal income tax withheld? Send the letter to: Internal Revenue Service Information Returns Branch 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430"