I think the IRS defines anything that improves your economic standing as taxable income, including gifts (I think that excludes gifts from relatives up to a certain point annually, but I could be wrong). I doubt the IRS is concerned about "publicity".Frankly, I think that the publicity will completely affect the IRS' decision to enter the fray. They may want to avoid the negative publicity such a move would elicit, or on the other hand, they actually may embrace the negative publicity to set an example for Joe Q. Public. At any rate, I'm sure that if they do go after this guy, benefactors and tax attorneys will be banging down his door and he'll end up paying nothing out of pocket. Unless he's found another way to cash in on his 15 minutes (interviews, etc.), we are likely only talking a few grand anyway, unless he sells/scalps the stuff that the Yankees gave him.