I did some research..and from my understanding...you have to meet BOTH criteria to be subject to the IRS stuff. So..you hafta do 200+ transactions AND go over $20,000 in paypal recieved. not guaranteeing..but that's my understanding of it...
SuperCollecting: STEPHEN CURRY, JRUE HOLIDAY, & JAHVID BEST
MY BUCKET: http://s940.photobucket.com/albums/ad244/tyewreeek13/