Yup if you have tried to be 'nice' and tell her why your not interested and she is not listening than I would just tell her what she wants to hear to shut her up ~ you'll take the clients information and go from that ~ and than contact THEM and educate THEM as to why you cannot and will not be able to service them regardless of what SHE has told them .... hopefully moving forward than these clients can make better choice if they did not 'know' the rules or they can choose to seek out someone else like her who goes over ratio in order to do things like not provide reciepts, not require payment for vacation and so forth because she 'makes up for that lost income' by being illegal and so forth.

Although personally I could not be 'friends' with someone who does not share my core values so knowing this is her 'view' on the world that it is acceptable to just break the laws that suit her and to defraud taxpayers by not claiming her income and working illegally under the table and so forth I would have to distance myself from her both professionally and personally cause I would not want that karma in my life!