I've paid whores with cash and a mix of prepaid cards... I don't see how either can be forced to be reported to the IRS.

Also the whores I know all report income to the IRS as escorting service. Some I've known have tried to hide the activity but soon come to the realization that its simpler just to register the business and remove the subterfuge because escorting isn't illegal its the exchange of sex for money that is. The government has to prove that. Some young green whores I've known try to maintain some "straight" job and not report at all and I always counsel them on the folly of their logic. One whore I started seeing 15 years ago who was 10 years older than me at the time has retired at the age of 45(still looked hot) I counselled this whore into investing the reported income into several investment rental properties that will secure her into old age....

So slightly dumb whores try to fully cheat, slightly smarter whores report but don't fully cheat. Smart whores cheat(not reporting all income within reason) Really smart whores have a plan cheat some invest and retire well(I've only known one so far)...

Sometimes I think I should write a book called:
Hitchhiker's Guide to Smart Whoring

I know I would include a passage on how in no way does a smart whore ever do porn. If you do porn you can never be consider a smart whore in my book.