So she brought them into her office two or three days per week, where they performed tasks like shredding waste, mailing things, answering phones, greeting clients, and copying documents. Fisher deducted $28,770 in wages she paid the kids over a three-year period. But she never issued W2s or kept payroll files. She didn’t keep any records substantiating the work they did or establishing that it was “reasonable compensation” for the work they did. Nor could she present any documentary evidence, such as canceled checks or bank statements, to verify that she actually “paid” them the wages she deducted.