First, that you are multi-talented..I thought you were a lawyer. But I will assume you are using the "I am an artist" as a hypothetical. And I will also assume for this hypothetical that 100% of your supplies are local and that you never bill through the mail or ship anything "home" for tourists who buy in your store...all things that would be considered interstate commerce.
But for your hypo, I will consider that your business is truly local. Given your local hypo would you consider any reporting a violation of the 4th Amendment, like a recording of sales tax...or some other administrative legal requirement? And I guess my most relevant question would be: If you really intended to report all your cash income, why would it bother you to say you got one lump sum of over $10,000? Is this truly more invasive than filing quarterly income tax estimates? I think not. Comments?
I consider myself a very creative, non-practicing atty..... see my web design
Just flip it, now I am the local patron and I am purchasing the Art. Why should my cash purchase of art warrant my name being reported to the government? The Federal government is requesting, with no particular suspicion, that my name and other information be reported to the government by this private business owner/artist just because I paid in cash.
It is more invasive than him filing his quarterly tax returns which make no mention of me? YES.