This website contains age-restricted materials including nudity and explicit depictions of sexual activity.
By entering, you affirm that you are at least 18 years of age or the age of majority in the jurisdiction you are accessing the website from and you consent to viewing sexually explicit content.
This is true see IRS publication 525.
Illegal activities.
Income from illegal activities, such as money from dealing illegal drugs, must be included in your income on Schedule 1 (Form 1040), line 8z, or on Schedule C (Form 1040) if from your self-employment activity.
Bribes are also considered taxable income.
The point here is to make it explicitly clear that if you’re making money off illegal activity, you can and will be charged with tax evasion when caught. The government will still take action if you tell on yourself, even for tax purposes 👍