The courts decided that if the IRS did not give you a way to report the income, then the IRS can not take you to court to try and get their cut, and that you would not be guilty of not paying taxes on the income.

The IRS is only allowed to turn over your tax info when ordered to do so by a court. As an example, look at how difficult it was for the Ways & Means committee to get Trump's tax info. It took 3yrs, and went all the way up to the Supreme Court before they finally got the info.