People who think the IRS is stupid ALWAYS get caught.
Here's how it works in the real world. Your employer is a tax crook, and so are you. Your employer is going to go to get his taxes done and he will try to write off the entire $60,000 he paid you. His accountant will tell him he can't write off that amount unless he reports it on a 1099-MISC. You'll get your 1099 in the mail and it will show $60,000. Bingo. Busted. Huge tax bill with back taxes, interest, and penalties including the big one for substantial underpayment.
Or the IRS or state does a bank deposit analysis, which shows a bunch of money going into your account, without the kind of payments that real people in the real world have. They do a lifestyle audit, see where you live, what you drive, and it's obvious you're hiding income somewhere.
Or your employer gets audited, which is likely because he thinks he's getting cute with his tax evasion, and the IRS hits him with a huge tax bill he can't pay, and they slap liens and levies on his property. His audit leads back to you. Busted.
When you sleep with dogs you wake up with fleas. You think you're smarter than the IRS and state revenue departments. Guess what. You're not. You trust your employer not to rat you out when the heat comes on him. He's a crook. You really think he's going to keep quiet when they go after him?