would this be illegal?

With irs laws passing, that shows you need to report all income whether it's the eth fork air drop or a single mining reward.

If we found a wallet of high up sec members and submit their wallets to a few faucets. Could we technically keep them in an indefinite legal battle of reporting the income of their own wallets.

Even at a fraction of a penny would they have to report it and a show a receipt. Would it be possible to keep drips going in every hour for decades forcing them to make receipts for every drip. Essentially burying them in paper work.