I receive 1099 form yearly working in a nail salon. What is the deadline for my employer to send 1099 to me?

I worked for a few nail salons in Hawaii in 2006. I received all but one called ';Lovely Nail';. I called twice to ask the salon owner to send 1099 form to me. The owner of this salon';s response was '; You have to wait because this is busy season for any accountant to prepare 1099. '; What is the deadline for her to send the 1099 form to me after December 31, 2006? I want to file my tax 2006 as soon as possible. Thank you very much!!!I receive 1099 form yearly working in a nail salon. What is the deadline for my employer to send 1099 to me?
The payer is required to issue 1099s by January 31st of each year. Failure to do so will subject the issuer to a penalty (if YOU notify the IRS of the delay). Being the ';busy season'; does not sound like reasonable cause for delay. You can refer to the IRS' 2006 General Instructions for Forms 1099, 1098, 5498, and W-2G, page GEN-10 under ';When to furnish forms or statements'; in your communications with the salon owner. Penalty information can be found on page GEN-12. Hopefully quoting from the official IRS document will do the trick. Good luck!I receive 1099 form yearly working in a nail salon. What is the deadline for my employer to send 1099 to me?
I thought it was Jan 31. Layman here.

estee lauder