IRS already knows their obligations, they probably are aware of the person's location(they found Wesley Snipes in Africa) but if you want to let them know the automated 24/7 fraud line is 1 800 829 0433
The police don't care, since tax evasion with the IRS is a federal matter. But the IRS does care: If you suspect or know of an individual or company that is not complying with the tax laws, you may report this activity by completing Form 3949-A. You may fill out Form 3949-A online, print it and mail it to: Internal Revenue Service Fresno, Ohio 93888
Cops do not handle tax issues UNLESS there is a warrant issued. You contact the IRS and make a report. However, if the IRS ALREADY knows that they owe the money...then the issue is being handled.
The IRS is very good at catching tax evaders all by themselves. (But if you must report them, the police don't care. You'd need to contact the IRS directly. Make sure you have actual evidence, not just your opinion.)
There's nothing that you need to do. The IRS has the most effective collections department on the planet. The local police are not interested in such matters. They have no jurisdiction over federal tax matters.
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