Retirement tax questions

Thank you all for your input.  SweetieJean, I did indeed obtain a part time job in order to earn the three remaining credits after earning the one credit from volunteering to teach English, so I'm hoping that paying income tax on the value of room and board while volunteering will earn me the fourth credit.  But I don't want to do anything I'm not supposed to do, and that's why I've turned to this forum for guidance.  

Volunteering to teach English is pretty far from a "hobby" for me.  It was hard work - ten plus hour days including activities - and I would not do it if it weren't for the room and board.  And I could make the case that it was like a business for me because I have training in teaching English and did so at a language school for salary before volunteering.  

I'm happy to pay the IRS income tax on the value of the room and board of $1300 in exchange for providing teaching services.  I'm assuming IRS's acceptance of my tax payment will automatically generate the anticipated social security credits.  So this is my question, since it's such a gray area with no easy answer:  have any of you ever heard of an IRS audit where the IRS tells the taxpayer he or she paid income tax that wasn't necessary and refund that money AND then also take back any social credits the taxpayer may have earned as a result?