Audit Defense

Hello,

1. If I don't want to pay for the Audit Defense now, Can I pay it in the future when I get the IRS notice?

If yes, how much does it charge at that time?

 

pro.png

2. An employer filed a 1099-NEC but they did not send it to me. What will I do? Just report it as cash (in other income tab) instead of 1099-NEC income?