They don’t know the document isn’t in your return just what is reported. If you report it as income you’re all good. You have a legal obligation to track and report all income whether you get documentation on the income or not. I know someone who got in pretty big financial consequences because a client messed up and didn’t send him a 1099. He then thought he could get away without reporting it. 2 years later the client company got a competent accountant who filed their back taxes and also filed 1099s. He owed the taxes, underpayment penalty, and interest.
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