Completely incorrect.  
I honestly cannot believe QuickBooks is allowing you to keep your comment up. Per IRS code all fees paid from a business to an attorney must be reported to the attorney in 1099 Box 7. No matter how the law firm is structured. They must receive a 1099..  Ifyou do not believe me take the time to read the IRS code yourself. https://www.irs.gov/pub/irs-pdf/i1099mec.pdf