I have a client that in 2021 "forgot" to give me a 1099K for 50K+. I asked at the time why her income was so low.  She told me she sold the said business. 3 hair salon, kept 1.  She got letter CP22A.  She owes over 23K.  She got me the bank account statement for such business to reconstruct the books and receipt. Should I do it? What will be the consequesnces for me if I do the amendment.