Can Amway create a 1099-Misc with 2 names and only 1 social

My wife's brother worked as an Amway sales representative. He has returned to China and is not here to file taxes. He wants to pay taxes in case he ever wants to return to the US. Amway issued a 1099-misc with his name and my wife's name and only his social security number. My wife has never worked with Amway in any capacity, but she wants to get her brothers taxes paid. How will the IRS treat the income? Only as his or will they search their data base to match my wife's name and split the income?