We don't live in a perfect world.  Should we be examining every payment made by a business and if they missed issuing a 1099, we reduce their expenses by those payments?  Should we be examining everybody that is treated as an independent contractor to verify whether or not they should be an employee?  If so, I'm getting too old and it's time to retire.  I say take the expense, lecture the client on what should be done next year and move on to the next return.  And in closing .................................. CAGMC.