New York sex workers getting help with income-tax paperwork

-- At 22, Sarah Patterson has spent several years in the working world, but she has yet to report her income to the government.

For one thing, Patterson, of Manhattan, works in a cash business, with no withholding tax. But she is also worried about how to list her profession on a 1040 form: she is a foot-fetish model.

"What I do is not commonly considered work," explained Patterson, who said she earns more than $100 an hour for letting men ogle or stroke her shapely feet. "When they ask for your occupation, I can't imagine there would be a little box to check describing my job." She can take home up to $400 for working a foot-fetish party where clients take turns enjoying her feet, she said. Private sessions can be even more lucrative. --