As of 2011, all payment processors must report the gross receipts of all merchants earning over $20,000 in a year (like Emmanuel) on a Form 1099-K. This form re

As of 2011, all payment processors must report the gross receipts of all merchants earning over $20,000 in a year (like Emmanuel) on a Form 1099-K. This form requires a taxpayer identification number. PayPal has to ask for it to file the form. They've also always asked for it as part of their underwriting of accounts that trip their fraud detection systems in some way -- which a sudden jump in payments like this would also do.