<prompt> Human: My brother works for a company that has a relatively big social media presence. Lots of companies in his field seek marketing opportunities through his company because of this. Long story short, his CEO is a sociopathic dickhead that promised him a 50 commission on all advertisement that he lined up and once it became time to pay, his CEO decided that he wouldnt give it to him.Unfortunately, my brother also isnt very bright. Instead of using this as an opportunity to find a new job, he continued lining up these advertising opportunites without informing his employer and had the companies pay him directly through his PayPal account. So hes now receiving 100 of the advertising fees, which adds up to thousands of dollars each month. His CEO stepped out of the day to day of the company and its common for his company to post about other companies in their field, so my brother seems to think that there is no way that hell find out about this, but I am worried about it biting him in the ass once tax season arrives. Hes located in the US and all of the companies he has done this with so far are operating out of China. He doesnt seem to think that this is a big deal, but I am freaking out.Wouldnt these Chinese companies report his earnings to the IRS? Does he need to set aside money for taxes? I want to be able to list all of the ways that this is a risky venture because while hes an idiot, I dont want him to go to jail. Thanks so much in advance for any advice you can give. I just have zero knowledge of any of this and want to be able to present him as much information as I possibly can because thats a stupid idea doesnt seem to be cutting it.  <response>: If hes banking 100 when they agreed, albeit verbally, to 50, then thats felony theft at best and grand larcenyintent to launder at worst. Jesus Christ OP. Youd better wash your hands of this or youll be tossed in as an accessory. Tell him youll straight up turn him in. 