Wouldn't the IRS come after you since 1099-misc's are reported by the issuer directly to the IRS and they already know to expect this amount to be reported. By filing is another way that isn't a 1099-misc like you suggested, the IRS's automated system immediately knows that this person under reported their income. I'm not saying it's right for the IRS to take self employment tax on this income, but wouldn't it create issues and technically an inaccurate return from their perspective? Could it lead to them charging back taxes on the unpaid portion and audits? @JohnB5677
