Wash sales on a liquidated account

I'm having problems finding a tax code or IRS statement on point.

Is it accurate to say that there is no wash sale when you liquidate your holdings even if you bought a "replacement" security days before liquidating?

For example:

12/1/14 Buy 1 share @$10 12/1/16 Buy 1 share @$10 12/5/16 Sell 2 shares @$9 - complete liquidation

I've got a 1099 claiming that the sale of the first share is a wash sale, because the "replacement" share was purchased w/i 30 days of sale

12/5/16.

So instead of having a long term loss of $1 and a short term loss of $1, the 1099 washes out the first sale and adds its loss to the second share (making the second sale a $2 loss). Since it says this is a wash sale, it also changes the dates so that the second sale with the $2 loss is now a long term loss.

I don't believe the 1099 is correct.

FWIW, Kaye Thomas @ Fairmark writes that this is not a wash sale.

(See the final comment in the thread, which is his take.)