Do you have to file taxes for money earned in cash overseas?

My friend plays pro sports overseas and is paid in cash. Does he need to file his taxes here for that money made? or:My friend plays pro sports overse

My friend plays pro sports overseas and is paid in cash. Does he need to file his taxes here for that money made?

or:My friend plays pro sports overseas and is paid in cash. Does he need to file his taxes here for that money made?

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