No you can't. Filing a 1099 as a W-2 would probably be an instant red flag for an Audit. If someone filed a 1099 saying that you made $X,XXX and the IRS doesn't see that on your return they would probably automatically reject your return.
The risk in an audit would probably be you owing the 7K back to the IRS with interest and penalties.
Here are the penalties/interest amounts:
20% Penalty - This generally applies to the portion of any tax underpayment associated with overvaluation or undervaluation of property, negligence, disregard of IRS rules and regulations, and substantial understatement of tax liability.
75% Penalty - This typically applies to more serious tax underpayments that are due to fraud. If the IRS determines that any portion of the underpayment is fraud related, it will be your responsibility to prove otherwise. Otherwise, the entire underpayment will be treated as fraudulent and subject to a 75% penalty.
Interest Due - For violations such as fraud, negligence, failure to file on time and over or undervaluation of property, interest will accumulate from the due date of your return (including extensions) until the date the penalty is paid. For other penalties, interest is not charged if the imposed penalty is paid within 21 days (for penalties under $100,000).
Prison - In the most serious cases of tax evasion and other tax crimes, a conviction can result in much more significant fines, the forfeiture of assets/property and possibly incarceration.
