Given the amount illegally withheld or undeclared by huge corporations who are also raping the earth, crushing the American economy, and exploiting workers, an amateur musician's paltry gig and CD earnings is small potatoes. Let's get some perspective, folks. Redirect all that righteous indignation towards the fat cats that cheat the system every day.

People who live on tips and underreport the amounts *usually* need that undeclared income to survive. In general, people who make the lowest median incomes are the most unfairly taxed in this country.

I am in agreement with the 'declare checks, don't worry about the    cash' school of thought, unless your yearly take goes much above   $3000.