Paul,

I know nothing about tax, I usually tell my clients that if they rely on me for tax advice we will both end up in prison.

I linked those articles because there seems to some interest in the subject and those articles I think provided some good background information, not because they answered your question.

But it is also a pet peeve of mine about people confusing The obligation pay taxes with the payor's obligation to report (while you know the difference you used language which was murky as many people do). So every now and then it bursts out of me even though I know I should stay quite .