I just found out today that a person is never too old to learn.  I have been doing taxes for 53 years and I had a couple come in today, he with a job and a gig job doing E-Bay, her an accountant.  She informed me that since E-Bay had not sent them a 1099 that there was no need to report the income.  I asked if they had any proof of that statement?  Her reply was I am an accountant and I know that to be correct.  We discussed the issue for 10 minutes.  I replied that at the end of my career I was a Treasurer of a publicly held company and this is the 53rd year of doing income taxes.  Finally, I said, tell you what we will do, a retired IRS agent that I saw every other year for a company checkup due to the fact we were the largest publicly held employer in town lives down the street and let's have him review your return.  If filed the way you want, I am sure he still has contacts that would like love to review your records.  She kind of changed her mind so I really don't know if I have been wrong all of these years.  As far as the mini audits he figured out I always left a few hundred dollars for him to collect, and the general ledger was opened to that account ready for him in the audit office.