Hi @Tuckerestesaccounting 

Y'know, this stuff is super confusing. I think what we are discussing here is what amounts and what kind of payments are reportable on a 1099-NEC or 1099-MISC, not how the attorney's firm is structured. I think the argument to exclude payments by credit card from Box 1 of a 1099-NEC for attorney's fees (or most other payments to other vendors on the 1099-NEC) is supported by those payments needing to be reported on a 1099-K by the processing companies. You can see this information in the same 2024 Instructions for 1099-MISC and 1099-NEC booklet you attached to your post, under the "Exceptions" instructions in the middle of page 9 under "Form 1099-K".