Quote Originally Posted by Chex View Post
So True.

Each Form 1099 is matched to your Social Security Number, so the IRS can easily spew out a tax bill if you fail to report one. In fact, you’re almost guaranteed an audit or at least a tax notice if you fail to report a Form 1099.

Even if an issuer has your old address, the information will be reported to the IRS (and your state tax authority) based on your Social Security number.
This assumes the 1099 recipient gave a SSN or TIN to the 1099 issuer. I believe the issuer's only obligation is to ask for said number and when refused, to issue a declaration to IRS attesting that 1099 recipient did not supply an SSN/TIN. Failure of issuer to obtain the recipients SSN/TIN is something like a $50 penalty to the issuer if I recall correctly.