I received 1099-C FORM cancellation of debt with the wrong name

Is it your debt? Is the SSN correct?

Scott has it right. The name is basically irrelevant; if the SSN is your SSN, that is how the IRS will track it.

If the SSN is NOT yours, contact the bank that issued the 1099-C and tell them of their error.

There is a further issue. If the SSN is correct, but its not her debt, then the issuer has made a mistake. But if it is her debt then the name is irrelevant.

Agree!