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The guy's a dumbass. If you're making money off your site, it's a business, just that simple.

It does cost a few 100$ every year, but if you get income from anything other than W-2 jobs, you'd better have an accountant.

  I've definitely had little accidents in my filings and minor trouble with the IRS but my experience is that,  with the help of an accountant and some common sense,  these problems can be worked out easily


More likely he has a Hobby not a business http://www.irs.gov/irs/article/0,,id=186056,00.html


And the reason for the distinction is so that people do not call their hobby a business and then deduct their expenses against their other normal income and evade taxes.




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