The following notice was sent out by EBay warning people that the IRS is matching records now between internet companies to make sure you pay taxes on selling any old stuff. EBay wrote:
We are writing today with an urgent message in regards to PayPal account(s) associated with your eBay account.
The IRS recently notified PayPal that the legal business name and/or Taxpayer Identification Number (also known as a TIN) on one or more PayPal account(s) associated with your eBay account does not match what the IRS has on record. If this discrepancy is not corrected, in order to comply with applicable regulations, PayPal will limit the affected PayPal account(s). If these PayPal account(s) are limited, you will not be able to receive payments to these PayPal account(s).