Many people just pay under the table for household and yard services here in the U.S. and never report it. Mostly this happens with small sums, say a $100.00 for the pool cleaning, or having your lawn mowed. Having said that, claiming to spend such a large a sum is going to open Alice up to questions concerning whether she issued a W-2 or not. It's required by law. And most importantly for Gloria, she would be on the hook to claim and pay taxes on that amount as income. If she already "received" the money and didn't claim it she's looking at tax issues for sure. She's crazy to do something like this for Alice, who we know will leave her to hang out to dry.