Actually, I think the IRS needs to visit her and establish how much was given and why she didn’t report it as income. Once you go over $10k....it can’t be a ‘gift’. If you assume multiple men, then she was pulling in lots of cash, and never reporting it.
Also, I would not use the word “helped her financially”....you provided services for cash (it’s that simple). I kept waiting for someone to ask what positions that utilized, what kinky fetishes he had, or the type of uniforms she wore during the acts....but no one ever wanted to go that far.
$13,200 nowadays.........