The Tax Man always cometh in many different ways.
And to make sure the IRS gets it due of direct-sales transactions, it has issued new a fact sheet for direct sellers.
These are the sales people whose income is based on their sales and not on the number of hours they work. They do such things as sell consumer products in the home or any place other than a permanent retail establishment. It seems they have trouble deciding what to declare as income--that could include such things as prizes, awards and gifts received from the selling business.
To view fact sheet FS-2007-24 go to:
http://www.irs.gov/newsroom/content/0,,id=104575,00.html