The IRS has something similar, hobby vs business, though doesn't seem to be as aggressive. https://www.irs.gov/newsroom/earning-side-income-is-it-a-hobby-or-a-

The IRS has something similar, hobby vs business, though doesn't seem to be as aggressive. https://www.irs.gov/newsroom/earning-side-income-is-it-a-hobby-or-a-business https://www.irs.gov/newsroom/earning-side-income-is-it-a-hob...