A payer I worked for in 2016 sent me a 1099-NEC for the year 2023, when I did not work for them in 2023, and he did not pay me any money in 2023. I know this payer; he has done something similar to me in 2017, sending me and others who used to work for him fraudulent 1099-NEC forms (at that time still a 1099-MISC) to reduce their taxes. Initially, I thought he accidentally filed that 1099-NEC, so I called him to discuss his mistake, but he refused to cooperate. At this point, I realized it was not a mistake but rather intentional.
In 2017, when I received a CP2000 notice from the IRS stating that I owed $30,200 in taxes along with a $6,000 penalty and $2,000 in interest because I did not report $51,000 in nonemployee compensation. I responded to the IRS letter, stating that "I did not work for this individual, and he did not pay me a cent in 2017. I have retained all my job transaction documents in 2017 along with bank statements, and I can provide all my financial documents to the IRS as evidence. I request the IRS to investigate this fraud."
This year, I received another 1099-NEC from him for $15,000. But this time, I do not want to wait for an IRS notice but want to proactively address this before receiving a notice because he has done this for the second time, bothering me and testing my patience.
This time, I want to take action to ensure he never do this again with me in the future. What specific actions should I take? Experts and everyone, please advise me on potential solutions. Thanks so much!
