[lookout123]

you may be looking into this a little too deeply. you will eventually get hosed either way.

if you sling rock that is illegal. profits are illegally gained. LE can nail you for that. if you are good enough that they know you are doing it but can't build a case against you they will build a tax evasion case against you.

if you properly file your taxes as a self employed individual the IRS doesn't care where the money comes from as long as they get Uncle's share for him. i understand your concern about how the 5th applies to a 1040, but be real. no one is going to enter "rock slinger" or "hooker" on the line they provide for occupation. they just enter self employed or independent distributor or entertainer, etc... they pay their taxes and that is the end of the story.

if LE can't build a criminal case against them, and they don't have an IRS issue then the individual is fine. until the day they slip up and leave an opening for LE or the IRS. then they are toast.

i don't play these games myself, but i happen to know a few escorts who are fine taxpaying citizens who do walk this fine line.