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Sure: The IRS Wants Thieves To Report Stolen Income "If You Steal Property Or Deal In Bribery Or Drugs, You Must Report Its 'Fair-Market-Value' Income

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Illegal activities. Income from illegal activities, such as money from dealing illegal drugs, must be included in your income on Form 1040, line 21, or on Schedule C or Schedule C-EZ (Form 1040) if from your self-employment activity.

Stolen property. If you steal property, you must report its fair market value in your income in the year you steal it unless in the same year, you return it to its rightful owner. Posted by PSmooth

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