It was obvious from the beginning that 'no tax on tips' is going to be a mess, but I didn't anticipate IRS auditors potentially having to view filers' OnlyFans content to decide if it's pornographic or not.

For ‘No Tax on Tips,’ the I.R.S. Gets Intimate
The Trump administration wants to exclude earnings from “pornographic activity” from a new tax break for tips. Will the I.R.S. know it when it sees it?
nytimes.com
