I stumbled across an interesting NY Times article about a fan catching Derek Jeter's homerun.  Even as a tax expert, I wouldn't necessarily have thought about the tax implications of such an event.  However, once I got thinking about it it made total sense.  Taxes are everywhere and almost anything you does has tax implications.  Talk with your CPA more than once a year- it will save you money and should be viewed as an investment and not an expense.