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Ask any IRS agent, or any CPA, about the difference between tax avoidance and tax evasion. While the latter is a crime, the former is perfectly legal and often worth pursuing.
It is the folks who think they can find obvious errors (like claiming the 16th Amendment wasn't ratified, therefore they owe no taxes) without doing lots of legwork, who find their "avoidance" declared "evasion" and rewarded with jail time. Plus penalties and interest, of course.
Tax avoidance is not a beginner's game.
If she receives 1099 statements she is being classed as an independent contractor, not an employee. That classification may or may not be correct, the IRS has guidelines openly posted about it, and there are businesses who get in trouble every year because they try to wrongfully declare "contractors" in order to avoid paying employee taxes and benefits.
But assuming she is a self-employed contractor, there are (again) published rules for the use of business equipment, including cars and boats and home offices alike. Her car may be used for business travel, but will her boat be used for business travel to job sites? Will the use be over 51% and documented for that purpose? If you have to ask "why?" to any of these points...you need to read the IRS guidelines for deductions and the self-employed. Simply putting a corporation into the middle of things (s-type or otherwise) doesn't change much. The IRS regularly declares "sham corporations" and then throws out returns. And of course, adds penalties and interest and then considers criminal fraud charges.
You really want to read up (from irs.gov) on everything relevant, and then consult a CPA or EA in your area, before you start pulling that tiger's tail. If you want to "deduct" a boat, the long-established and legal way to do it, is to buy a boat as part of a dedicated charter business, with a hired captain, hired charter management company, and full-time charter business. When you want to use the boat, you pay them like any other customer, and your profit or loss is that of any other business owner.
Aircraft owners do the same thing--and the IRS fully approves of it, when done in a businesslike manner. But if you don't make a good effort to have a business running and make a profit in 3 years out of 5? Odds are they'll call it a hobby and send you a bill. Again, any CPA should be familiar with that. Paying for one now, will be way cheaper than paying for legal counsel after an IRS love letter.