I was in the same position last year. Client ended up blaming me for not having the 1099K (I REQUESTED) but never received. Client also did their books themselves and I reported using their numbers. After our initial meeting on the issue I haven't heard from them since.

This past year, new client with a Schedule C filing for 2023 but not for 2022. Client received CP2000 for 2022 for not reporting Nonemployee compensation of nearly $30000.00. All from 1099-Nec forms reported to IRS. I haven't heard back from them either as of yet.