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Because otherwise you can come and build me a website and I can gift you $10k and wow nobody needs to pay income tax anymore?



No, because when you give me $10K because I made you a website, you're obviously paying me for my work. The IRS is not stupid, and doesn't look at the form you claim, it looks at the actual factual situation.


The IRS doesn't look at any factual situation, its clerks in an administration building..




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