What IRS matching might have done last year is different from what it might do this year, and then next year it might go back to the old ways. Predictions are difficult, especially when they involve the future.  It's also possible that IRS will run a pilot program involving only 5% of 1099's issued to certain categories of taxpayers. 

The gross sales, before fees, should be reported as income.  Then the fees should be deducted.