David, These are some very significant pieces of evidence you have provided here and elsewhere! I am curious however. Does this friend of yours receive a W-2 or other info return purporting that monies he receives are income? If so does he just ignore them and not even mention them. Does he file a zero or near zero return with an explanation of the amounts and then a lawful money clarification affidavit? I ask only to clarify what should be done, as one misstep will more then likely be met with the full force of our favorite alphabet agency. I ask for no legal advice only an honest lawful opinion. Can this friend provide any other documents to show his path? Thank you so much for exposing this remedy it fills in many gaps left by others!