Well, all illicit income is taxable!
A couple of questions.
Do you think the hackers are criminals?
Why do criminals operate outside of the US?
Why outside of countries that do not cooperate with the US?
Who do you think is stupid enouigh to send money to the IRS showing that they got it by hacking a US company named Colonial that is part of the US defense?
Will the criminal who shot Seth Rich report his payment to the IRS?
Is everything reportable reported?