Many landowners joined groups that were being sponsored by an attorney or legal firm. The terms with some of these groups was that the attorneys would be paid directly by the leasee (the oil and gas company) which appeared to be the case initially as checks were sent both to the landowner and the attorneys by the oil and gas company. However, the oil and gas companies are now sending out 1099-misc to the landowners. If you are landowner in this situation, I would suggest you check your 1099-misc to confirm that the amount you received is exactly as that shown on the 1099-misc. I can guarantee that some who have received1099-misc will have a higher stated amount. This is because the oil and gas company rolled up  the payment to the landowner and the attorney and reported it all on the landowners 1099-misc. Unless you're inclined to pay taxes on what was received by the attorney, the land owner will now need to prepare a1099-misc stating the amount of legal services and send it to the IRS and the attorney or law firm that actually received the check for the legal fees. This is required if the amount paid exceeded $600.00.