The IRS receives a copy of your 1099-MISC and is expecting the information reported on your return to match their records. The information you read is most likely referring to businesses who receive 1099-MISC income as well as income NOT reported on a 1099-MISC. In that case, the TOTAL income must be exactly (or more) than what was reported as 1099-MISC income to the IRS. The amount reported as 1099-MISC must still match the IRS records.
