Yes, that is what I am talking about. Misuse of the social security number. The person created the eBay account in their brother's name (who has been passed away for 3 years). They made $800.00 or less in some old book sales and had their own bank account tied to the eBay account for the payment. The problem I see is creating the account using the social security number which doesn't belong to them. Assuming the social security number has been flat for 3 years, and now eBay will be filing a 1099-K in their name. What is the chance this will go unnoticed by IRS if the 1099-K is never filed next year (which it cannot be, won't be and never will be).