Opinion: It sounds like possible wage theft and tax evasion.

As others pointed out, the 1099 is not something a regular part-time or full-time employee would use. Assuming their employer has been taking taxes out of their check, that could be both wage theft and tax evasion.

I recall someone, years ago, having their pay deducted for taxes, but the reality was the employer was pocketing it. This way they could technically pay their employee less. And, of course, that meant later, he could pass the taxes off to the employee by claiming they were an independent contractor.

You should have your friend look at his pay stub.