Thanks for that. Yes, it's not that tough to run a set of books that keep the IRS off you. If the guy can comment that it's a gift or anything else not income then you have a basis for not paying taxes on it. You just have to say that guys give you gifts to impress you and beyond that it's not the IRS's business. No goods are exchanged and I'm 99% sure the guys aren't claiming it on their end so the ladies should be fine unless they are literally pulling in millions of dollars and the associated scrutiny.
The tracking for things like Venmo should probably go up to a much higher reporting threshold but I think Casinos have the same reporting threshold of $600, just to log it for end of year reporting. If after a year or two goes by and the IRS discovers the sheer volume of reports doesn't justify the extra effort to sort through them for unreported income for casual taxpayers, they will revise it. Ultimately, it's kinda on them to dispute it. Claim your income using your numbers, and challenge them to prove it's wrong. At a basic moral level, if really is a gift for the ladies time and anything else is the girl does is to keep you happy in return then it's not income. The burden shifts to them to prove otherwise. Keep your records and you should be fine.
In a broader sense though it's also an opportunity. I know a lot of girls go more than just escorting. Onlyfans and Chaturbate and stripping and modeling present revenue streams which have various degrees of reporting tied to them, so if you do mix them all up you're going to have to report some of it inevitably because the other end will. But, you can start claiming business expenses against that income too. There's an article about it here that goes into a lot of examples - it presents some great points like getting to deduct hotels and even your rent as business expenses so if you do track and report you might even end up being fully legit and paying less in taxes at the same time.
Article