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So basically the FMV of the vehicle was nearly doubled on the 1099-Misc? If you can't get the issuer to issue a 1099-Misc that reflects the correct amount, what you can do is to report the amount of the FMV of the vehicle at the time of receipt on your tax return. You can also disclosure that there is an issue with the actual FMV value of the vehicle. You will do this by using an IRS Disclosure form, which is Form 8275. A rather simple form to complete. Indicate that the 1099 was reported for $9,000, however, the actual FMV of the vehicle is whatever amount was $4,700. Include a copy of the 1099-Misc, as well as something that shows the FMV of the car at the time that you won it with the Form 8275.
Link to Form 8275/instructions:
The IRS will make a determination as to the amount that you will need to pay tax on. Let me know if you require further assistance with this matter.