Actually, that would work about as well as requiring all traders and investors to pay income tax on their 1099-reported gross annual securities sales, regardless of cost basis or net P&L. Magically turning every 100-share / one-lot player into a multi-millionaire, on paper. In fact, 1099-MISC from eBay would only create one giant mess for everyone, including the IRS itself. Income tax, if any, from your online auction activities is due on net proceeds less selling expenses, not gross sales. And most non-pro sellers let go most of their staff at a loss, whether new or used. So, that change would force even the occasional eBay seller to keep detailed records, in order to be able to substantiate cost basis (not to mention depreciation) for every little piece of junk bought / received as gift / found / made, possibly ages ago. The bottom line is that billions of private eBay transactions are non-taxable and have zero tax consequences, by law. If the IRS wants to find better ways to identify tax-avoiding, online business, pro sellers, that's one thing. Throwing everyone under the bus... not going to happen.
I don't understand how a tax liability of an individual CAN be transferred to EBAY. It's nonsense to say the least. Ebay can only be responsible for it's own employees, not other entities who are solely responsible to make their own declarations.