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I love the idea of someone being brought up for tax evasion charges because they were only claiming a blowjob rate when they were doing anal.
This could be the most interesting audit in the history of the IRS.
In my country, to crack down on tax evasion by small businesses people can give their tax payer number when they buy something (say food at a restaurant) and a copy of the receipt automatically gets passed on to the taxman (there's a lottery on those and people can get some money from it, which is how the State incentivises people to do this, plus you can get some tax discounts on some kinds of expenses such as medicine).
All this to say that the idea of the taxman getting a copy of an itemized receipt for sex work services is just delicious.
PS: Around here sex work is unregulated, meaning not illegal (though profiting of other people's sex work is illegal) but not explicitly legal and regulated.