I'm incorporated, but am on the list of non-exempt entities, law firms have to be 1099'd, whether incorporated or not. Gross on the 1120s always exceeds the 1099s, since not everyone sends them, so I don't worry myself too much with them.

The only problem I've had to date was that I took a small loss one year during covid, but the IRS scanner flipped it into a gain, which cost me $7k that I'm still fighting over. I had to lend money in to to cover rent, etc too. Fuck the government.