Ask a Lawyer and Get Answers to Your Legal Questions
I do not see how you can legally do this. Your "friend" would be on the hook as having received the income and must file tax return to account for the income. However, your friend would only attach the 1099 on her tax return if there were taxes withheld on the form.
Your friend CANNOT sign over the 1099 to you.
I have nothing else to add to my initial response. So, I will opt out and give another Attorney the opportunity to further assist you.