tax question

My Nanny wants me to give her some kind of proof that I have paid her certain $ in the past year. She wants to use it as income so that she can get the tax refund. What kind of proof that I need to give her? I have paid her cash monthly. Do I just write a letter stating how much I have paid her in 2007? Do I have any tax obligation for this?

Thanks for your input!
DW