✔ 最佳答案
Payment for services rendered (doing nails) is not a "gift." All income must be reported to IRS on tax returns, and any income tax due must be paid. If you have evidence that she is not declaring income on her tax returns, call the IRS Tax Fraud Hotline & report her for income tax fraud.
State income tax? If she's failing to report her earnings & pay any income taxes due to her state, then that's another call to the state's income tax fraud hotline.