Friends/Family Info For New Ebay Acc, My Bank Info - 1099 come to me or user?

[jjkiefer1]

I have seen conflicting information regarding the following.
1- Opening a new ebay account using friends information
2- Adding my new bank account information.
My research shows me adding my new banking information will not link me, but does anyone know for sure that the 1099 (tax liability) will be directed toward the bank account holder, rather than the registered ebay user?
I just want to clarify this to ensure I don't pose a tax liability to the friend who is allowing me to use there information to create an account.

[agent006140]

1099K goes by SSN,so whoever owns that SSN would receive a copy,the other copy goes to IRS

[degsey69]

The person who is on the the account and their SSN will have a 1099 generated to them.