There is no link to his service. He has been doing it for 10 years. He also works with her and also helps her out with other things from time to time. As long as she stayed under the tax rules ($15K per year), that just seems like too small of an amount for the IRS to pursue in a case that would be very difficult to prove given the circumstances. She could come up with any number of reasons of why she gifted him some money.