If Nostr every really took off, like replace twitter/youtube/facebook take off, they will develop the tools necessary (wouldn't be hard) to track lightning payments advertised over Nostr. I think we are yearssss from that, but hard to imagine if creators built legitimate content creation businesses on here as they do on legacy platforms today, that the IRS wouldn't want their cut. It being an open protocol does also mean it's open to their frictionless surveillance. I say this as a person that thinks zaps are AMAZING, just interesting to think about.