If you made $599 in 2021 via Venmo, you still owed taxes. The only difference now is that Venmo sends you a 1099k. The lack of that document didn't free you from the tax obligation on income, it just made it easier to avoid paying the tax.

Edit: after reading your other comment downthread I see you may have initially thought it was the small business doing the reporting, rather than the payment platform. Leaving comment for the benefit for others, since there seems to be a misconception that this creates a new tax obligation.