I should have passed on this one but a home builder contacted me and I still have difficulty in saying no but anyway.. He needs to file 2022 and 2023, Schedule C taxpayer... He used subcontractors but did not issue 1099s.  I know about penalties for filing late 1099s and penalties for not filing 1099s at all but what is the best advice on this.. issue them late and 99% probablility will get a penalty notice or explain the risks in not filing them at all and let him make his decision?