In Croatia, you
must pay taxes on worldwide income. Lauda was the local moderator of the Croatia section.
Also, in the US, you must file a tax return if you are a nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the year, which Lauda was before he was fired from being a moderator. edit - it looks like this is incorrect information
Taking into account that Lauda was running around bragging that he did not pay taxes on his moderator income, it is probably a fair assumption that he was not extorting zeroxal as part of a "
sting operation" to catch him evading taxes.