Quote Quoting Rivals
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I know someone in Utah who has been working for a man for $20 an hour and being paid under the table. I would guess that he only brings in about $8,000 a year but he has been working for him for about 5 years. He said that he has never paid his taxes on this income. If I turn him in will the IRS do anything about it or is the amount not large enough? Also, if he is convicted what is the usual punishment? Is there something I can do when turning him in to make it more sure that he will be punished?
I am going to give a different answer than the previous one. I think that this one is too small potatoes for the IRS to take any serious interest in it, particularly if you cannot provide any actual evidence.

If the IRS were to take any interest in it, the worst "punishment" he would get would be to be required to pay the tax, with interest and penalties.