Ask HN: Experience with SS-8

Has anyone ever filed or been on the receiving end of an SS-8? My wife will be receiving a 1099 for some part time work she's been doing all year, and she doesn't qualify as a contractor. I'd like to know exactly what the process entails and what the usual outcome is, and how long it takes to finish the process. She doesn't mind losing her job, she is tired of dealing with her boss.