@Mike9241 wrote: ........asking the payor to hold the check, wouldn't the IRS take the position that you have control and it's taxable in 2023?
........asking the payor to hold the check, wouldn't the IRS take the position that you have control and it's taxable in 2023?
Yes; that would constitute constructive receipt (i.e., the payor is holding the check as an agent).
