>>715908761Literally anything hobby related could be sold.
Little Timmy's shitty scribbles on the corner of his home work could be sold, that wouldn't make him some sort of scribble bootlegger.
While the IRS would love to tax Timmy's allowance or the money he makes from a lemonade stand, reporting under the table income is more of a formality rather than a requirement(to a point).
Additionally, they can't really tax potential income, only actual income.