Capital One defended in a putative class action under Fair Debt Collection Practices Act (FDCPA) where plaintiffs alleged violation the Internal Revenue Code (IRC) and FDCPA by improperly issuing Form 1099-C statements to credit-card debtors who settled their accounts for a discounted amount. The claims under the IRC could have exceeded $100 million. Plaintiffs voluntarily dismissed those claims, and the remaining claims were settled on an Indiana-only class basis for $52,000. Our firm represented Capital One in the class action.