Taxpayer exchanged farm land and also received boot which was reported on a 1099-S. Do I just hope that The IRS reconciles the 1099-S amount with the boot amount reported on form 8824? 

I have not done many 1031 exchanges but I always thought there was an option to enter the 1099-S on the form.  Once the form is final I am going with "hope that The IRS reconciles the 1099-S"

Open to suggestions.