1. Tracy received payment in the form of "free rounds of golf" - should she report it as income on her Schedule C? Would not doing so be considered tax avoidance or tax evasion?

2. Tracy has one client who insists on paying her in cash - Is there anything you should be cautioning Tracy on if she takes cash from her clients for tax purposes?

3. Tracy is thinking about hiring a friend of hers who loves golf and potentially could help her grow her business. Tracy wants to know if she should give her friend a W-2 (because she's an employee) or a Form 1099 (because she's an independent contractor)? What would you tell her about how to determine if her friend is an employee or independent contractor?

4. Is Tracy's friend (from #3 above) part of the "gig economy" if she is treated as an independent contractor? Did the "gig economy" open up opportunities that were not previously available?