Re: obviously, you people are not officials..

Very true...not exactly sure about tax laws but not real sure that a 14 yr old has to declare anyway...But yes, I agree with you that it would be a low blow to assess refs for this income, but it could and does happen. There are some refs that between umping baseball in summer and reffing in winter earn their living (tax free).

I don't think its an age thing. If your going to make it taxable then do so so rates can change accordingly, if your not going to tax it then lets get on with real issues.