1099-c question (after probate)

[jzedalis]

My mother died Feb. 2005. Her estate was probated and closed in 2006. My brother just received a 1099-c from a credit card company saying that the debt from my mothers credit card is now income. (they missed the deadline for filing against the estate so the credit card debt was written off) Do we have to reopen the estate to file this 1099-c or are they just fishing for a write off? I read where a company must notify the family by Jan 31 of the following year. It seems to me they missed that deadline also.