Larry, we see this a lot, that people get a 1099 for income they paid taxes on in an earlier year. Do you do a schedule C? If so, rather than leaving out the income, your CPA may want to include it in gross receipts, and just put on an additional deduction item and call it "2015 1099-MISC received for income reported in 2014" or some variation on that.
(Of course, you need to verify that it actually was reported in 2014, since your accountant may not have known to count it in 2014 with no 1099 that year.)