If you cut and paste the whole line into your address box, it will come up. Old article from '05.
Try this link for more up to date info:
http://www.auctionbytes.com/cab/abu/...04/abu0140/s02
Or, if you're really bored, type "irs"_"ebay" into google.
You could spend all day trying to get a straight answer.
Bottom line, your dice to roll with the IRS. Remember, they can even tax you for illict income if they find out about it. Just ask Al Capone.