I just noticed the part about the friend's mother being the preparer.  So I started thinking of all the accounting issues.  Maybe she keeps an inventory of unused child SSN's.  Kids whose parents are not eligible to be claimed for any credits, so she pays them in return for their promise not to let anyone else do this.  Can that be expensed, or is it part of cost of goods sold that requires an annual inventory?  LIFO or FIFO?