Unfortunately it's too late to create a small business during the fiscal year and report meals, "supplies", and standard mileage deduction (for traveling between work locations *wink wink*), and the cost of hiring a tax specialist (perhaps somebody very very close to them *wink wink*) which would have been a foolproof plan because the IRS won't audit anybody unless they: 1) can make more back than they spend on the audit and 2) have enough staff with which to perform the audit.