Whatta relief!!!! LOLOL!!!! There is "JUSTICE" in the world! (I.e., the world according to the IRS.)
The problem is you have to catch the anchor baby raking in the income before you can tax it. Not that anchor babies typically do much raking in of income in the first place. Rather more typically, they siphon income off from everybody else.
Arrrgggghhhhh!
This stuff will drive you crazy!