Babbaloo

Right, so you want to invoice her father for the wells and have that be deemed a benefit to the ex-husband so she doesn't have to pay as much child support?

I would say you should invoice them regardless. If the price of the work is more than $12,000, the IRS will consider this a reportable gift anyway which may lead to a gift tax problem for you down the road. But as for generating expenses, if the expense has not been on the books for awhile but suddenly shows up, then someone will question why - if you did the work, then the expense is legitimate, but the problem is the timing of the expense and not its legitimacy. If no one has seen the company books except the her and her father then the timing wouldn't be an issue. The problem you may run into is perpetuating a fraud on the court which is not a good thing. Therefore I would suggest that if you do invoice her, expect to actually get paid and don't give the money back to her. It kind of defeats the purpose but there are ways to repay her that won't actually generate income (which she would probably have to report to the court later on anyway)