If you prepare tax returns for a living, remember you have to put all illegal sources of income down or you are guilty of filing false tax retuns.
See this article in Accounting Today by Michale Cohn regarding an Alaska tax preparer whose tax client sold Marijuana. Apparently the tax preparer was so popular other drug dealers had her prepare there returns too (she was getting them the earned income credit, since they had little other income besides drug dealing.)
Anyway here is the article:
http://www.accountingtoday.com/news/Tax-Preparer-Omitted-Marijuana-Sales-Returns-62368-1.html?ET=webcpa:e2403:204199a:&st=email
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