"If the amount on the 1099-NEC is reasonable and reported on a Schedule SE, IRS has nothing to complain about."

They don't care about federal unemployment taxes or about getting that money faster than they would if a payroll check was being issued?  I guess the IRS is getting to be a much kinder, gentler organization.  What about the state?  They aren't interested in collecting some additional unemployment taxes?  You would think they could use a few extra bucks after that little COVID deal.