Funny you should use the term 'underground economy'. Has a familiar ring to 'underground railroad'. Perhaps both are attempts to escape forms of involuntary servitude.
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AMENDMENT XIII Passed by Congress January 31, 1865. Ratified December 6, 1865. Note: A portion of Article IV, section 2, of the Constitution was superseded by the 13th amendment. Section 1. Neither slavery nor involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction. Section 2. Congress shall have power to enforce this article by appropriate legislation.
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Seems the only parties who might be eligible to pay and income tax might be those that have been 'duly convicted'. At last check, I haven't.