I have medical insurance. I don't want to use it, but it's there if I need it. Same is true of POM. And yes, there is a 1099 issued, but it is increased by the taxpayers tax % to cover the increased tax. To those taxpayers who say "You haven't made a mistake in 10 years". What happens in year 11, when by mistake (we are all human) you invert a number and the client owes $1000. You, who used to walk on water are now the scum of the earth. Just a few attitudes I have seen during off season.