You do not need receipts to file accurate taxes. You can always keep track of how much you spend for the daycare.... But you will need receipts if you get audit by irs. But what if they work out like... The customers keep track of how much they pay each week and later... She signs the document?
Perhaps....the customers do not want receipts because they not gonna claim that on their taxes. Receipts are proof of paying for the goods and services.... If you do not want to report that spending on taxes... You as the buyer...can stop right there. But the seller he or she will still need to keep record for himself because that income is taxable ... So she will pay taxes when she files her taxes.
I don't see illegal about it yet based on your suspicions... If she refuses to give receipts even when customers ask her to... Then you as customers can still claim that credit but the peovide explanations and then the irs will go after if they need to.
Receipts help your client helps them claim it on their income tax, if they are nit getting receipts from her that's their problem, not yours. Nothing is illegal.
I cant really gove you an answer,but what I can give you is a way to a solution, that is you have to find the anglde that you relate to or peaks your interest. A good paper is one that people get drawn into because it reaches them ln some way.As for me WW11 to me, I think of the holocaust and the effect it had on the survivors, their families and those who stood by and did nothing until it was too late.