Beginning in 2008, the federal government has proposed that auction houses like eBay report any customer who carries out more than 100 transactions above $5,000 USD. The law is being proposed because many are not reporting income from such sources.
Under the current scheme, there is no way that the federal government can monitor the auction incomes of sellers without actually checking the auctions themselves. Under the new rule, the responsibility to report would fall on the auction company.
http://www.betanews.com/article/IRS_...ata/1172519585