I received a 1099-MISC from a client that reflects too much nonemployee compensation. The client acknowledges but doesn't want to correct. What can I do?

Client realizes they made a mistake, but they don't think it's important or urgent to fix, and they are telling me not to worry about it, as they apparently don't think the IRS will notice. I don't want to file for less than what's on the 1099-MISC and trigger an audit, but I also don't want to pay taxes on money I didn't earn, and the client has no interest in fixing it. What can I do to rectify this?