Thank you for the information.  I have read the article.  She did indeed work on a yacht with the foreign flag being Grand Caymen.  I contacted the Social Security Administration regarding ss and Medicare taxes and they told me to contact the IRS.  I am trying to dig deeper because the article in the Dockwalk publication said her wages MIGHT not be subject to ss and Medicare taxes.  I have searched IRS.Gov website and cannot find clarification.