To best reply in layman's terms, drug deals and narcotics are not considered taxable income unless drug deals and narcotics are provided by licensed healthcare providers, physicians, medical facilities, clinics, pharmacies, etc...I understand FOIA, Freedom of Information Act supports the right to know public information including detailed tax records to verify financial data.   

I'm not a tax expert, I'm socially-aware of the existence of Taxpayer Rights. For additional information about taxable income, I recommend visiting www.irs.gov   
Narcotic drug facts are referenced online at the following web link: 
www.dea.gov/druginfo/drug_data_sheets/Narcotics.pdf