Bill, I have had a few notices when the F 1099-K was higher that gross receipts.  Almost exclusively for restaurants/bars where folks seem to have switched over to paying with credit cards rather than cash.  With the sales tax & tips included on the F 1099-K the difference can be substantial.  One response would clear it up, but those notices scare clients. 

Yep the IRS is 'supposed' to get it, but not always.   The new lower threshold may become low hanging fruit for the IRS and I'd like to know in advance if there 'might' be an issue so I can warn clients in advance.

Thus, my organizer question - and I'm hopeful maybe just a few clients will answer it /S 🙂