Not if he points out the tax court has a flag with fringe on it…
An old friend of mine fell in with a group of damnfool tax rebels, and he declared himself exempt. When the feds caught up with him, he just happened to be in the middle of a divorce. The court said the divorce could not go through until his tax obligations were paid. So, for many months, every paycheck was bitten for not only a fat back tax payment, but also a hefty support check. He was left with barely enough to buy gasoline. If his girlfriend hadn’t taken him in, he’d have been sleeping in his car.
Please, please tell me that was a whoosh! Surely one of the lamest tax-protestor arguments ever… :rolleyes:
And yes, since you asked, I’ll stop calling you “Shirley.”
That would take all the fun out of it now, wouldn’t it? 
Report him.
The IRS gives big rewards for reporting these feebs.
We all need a little extra.
I’d report him.
And the IRS gives you several methods for doing so.