The IRS wants to eat all your money. They don’t care where you got it, even if its from bribes or selling drugs.
If you have more specific questions, like, “I hosted a party to sell products to my friends (and use my social circle for multilevel marketing from some corporation), and my guests brought me gifts. Do I have to report this?” check out Do I Need to Report This Income? Part 1 in Flexo’s Consumerism Commentary.
(Hint: The answer is yes.) — BEN POPKEN