You are claiming the income. You don't enter the client's information so there is no red flag to the IRS about who didn't file a 1099.
Yes, the Sole-Proprietorship is responsible for filing 1099's and they should, but they didn't and they only have a few hours to go if they still want to issue them.
The IRS will not be overly concerned since you are claiming and paying the tax due. If the client gets paid with 1099's and claims a large amount of subcontractor expenses, the IRS may want to see 1099-s from the client.
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