I'm president of our condo association. For the last year or so, we've had a renter who's been a major pain in the ass in general, and she's been very nasty to me, with no consequences.
Turns out she had a 24 month lease, paid for less than half, refused to pay rent for a few months, and moved out with 1 day's warning. Apparently she bought a house. Her landlord - a really great guy - looked into suing her for her back rent, but his lawyer said the cost of litigation would be higher than what he's owed.
I was able to suggest forgiving the debt and generating a 1099-C. That would require her to include the amount of the forgiveness - unpaid rent to the end of the lease - as gross income and pay income tax on the forgiven debt. At this twit's income level, that'll be around 40% and maybe more, including state income tax, and probably amount to $12,000.
It doesn't make up for the way she treated me, but, if my friend actually files the 1099, at least she'll see some consequences for the way she mistreats people, and he'll be able to deduct the loss, so he'll save on his taxes.
It's not really revenge on my part, I think. If she had treated me decently, I would have made the same suggestion. I place a very high value on living up to contracts, and a lease is nothing but a contract.
Not a big deal, but nice to see happen.