I almost forgot

[gduns - with the Lord]

Depends on location, and your sense of responsibility. In the town where I live All gigs pay cash. No License, and no one reports income.

The IRS will Nail you for anything they can, and as far as I am concerned the less thy know the better. But that is a personal decision.

After my last audit (non-karaoke related), I considered loading up the karaoke, and the motorhome, and moving town to town playing my karaoke, and enjoying life. If you think for a moment the IRS is honest and have rules to follow, then you are fooling yourself.