Is it immoral to have a job that pays under the table?

What are your guys opinions on jobs that pay cash and is not reported to the IRS? Let's say you picked up a part-time job, aside from your on main job, paying $15 dollars an hour for 4 days/15hours a week. Would it be moral because you would be paying taxes from your first job? From looking at debate sites, it seems the opinion if it's immoral is split in the middle. What are your guy's opinion on this matter? Have you been paid for work and not reported to the IRS?

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