No record of rental income, accountant refusing to accept income.

[Todd Groom]

I have a friend who owns one rental property and rents out a few rooms in his home. He is allowed to rent at least one room in his home legally per county rules. When he tried to report the income to his accountant when filing his 2019 taxes the account refused to accept the income. He said because he did not deposit it monthly as it came in it looks like laundering. 

I've never heard of this has anyone else? If he is not allowed to report the income then he's breaking the law by avoiding taxable income. At the same time, the accountant is saying he's breaking the law if he does try to claim the income. Any CPA's on here have some input?