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Hi Fangxial. Thanks for your help. 

I worked for 316 Nails LLC as an independent contractor. After I quit, they hate me, and that is why they don't send me the 1099-NEC even they had already filed it. This is not cash paid, this is a check and they filed 1099-NEC.

Would it cause an IRS inquiry if I report it for cash while they file 1099-NEC & use it as their expense to deduct?