Do you remember about 10 years ago or so, the IRS started going after individuals who made tips as a majority of their income? the IRS felt that most people were under reporting or not reporting that income at all in order not to be taxed on it.
I have heard that the IRS has now turned an eye toward sports officials. There is pressure on officials organizations and state HS governing bodies to account for the payments to officials. In the past, it was "pick up a check or cash as you arrived for your assignment." I only got a 1099 if I was over the $600 limit from one school district.
As of three years ago here, all HS officiating payments are going through RefPay....now I get a 1099 for all of the HS officiating that I did the previous year.
Centralized officiating payment systems are the way it is going.
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