They really seem to think that every business out there has just overlooked whatever secret loophole these SovCit idiots think allows them to just take whatever they want. Apparently a form 1099A is for the transfer of abandoned property, and 1099C is for dismissing debt.

So it looks like this smoothbrain thought that the car rented to them was abandoned by the rental company, and they could also just... sign a paper that makes their own debt go away.

I love how the SovCits also always seem to mention that they've never heard back from anyone who successfully pulled off this little stunt, as though that's no sort of hint that it doesn't actually work that way.