26 U.S.C. § 6050R: Returns relating to certain purchases of fish

who is engaged in the trade or business of purchasing fish for resale from any person engaged in the trade or business of catching fish; and who makes payments in cash in the course of such trade or business to such a person of $600 or more during any calendar year for the purchase of fish, is in such form as the Secretary may prescribe, and the name, address, and TIN of each person to whom a payment described in subsection (a)(2) was made during the calendar year, the aggregate amount of such payments made to such person during such calendar year and the date and amount of each such payment, and such other information as the Secretary may require. the name, address, and phone number of the information contact of the person required to make such a return, and the aggregate amount of payments to the person required to be shown on the return. The term “cash” has the meaning given such term by section 6050I(d). The term “fish” includes other forms of aquatic life.