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?