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There are still some lawyers filing Schedule C? How quaint.
Presumably IRS has read its own instructions to Box 10, Form 1099-MISC:
"Box 10. Shows gross proceeds paid to an attorney in connection with legal services. Report only the taxable part as income on your return."
So no, this is not like when IRS matches 1099-NEC contractor income with Schedule C gross receipts. Just put that out of your head.
Typically, the check is issued to both the attorney and the client; both of them have to sign it; it gets deposited into the attorney's trust account; and separate checks are then written from the trust account for the attorney (for fees, and reimbursement of costs) and to the client. That may be why a check issued in 2024 didn't show up as income until 2025.
If the "costs" were advanced in prior years, they should not have been deducted then, because they are just advances to be reimbursed. Is that how you are handling them?