Not as a wage.  As I said, the tax preparer filed everything under a Schedule C, so no "wage" was taken out, only reported as all income under a sole proprietor when his name is a solid Corporation....It was not even IN his name, it was set up by the customer as a Corporation.  He asked the preparer if she was doing his taxes correctly and she didn't give him a clear answer.  Another friend of his kept pushing him to check it out because his self employment taxes were ridiculous.  That's when he was told to call me...but 16 years later?  I don't want to touch this mess.