I think Etsy does take taxes out for sales. So there is a record. If he pockets the $ and not report it to the IRS, that would be solid evidence.If everyone that is owed, sent a message to the IRS, showing what they paid him, along with dates, and screenshots of bank records, that will probably work. The more they see detailed payment info, they can quickly check his filing records and see if he is claiming these transactions. When they see he isn’t, they will most likely flag him for an audit. And you can scam customers, you can take their money and hide, and you can move states to avoid courts, but you can’t run from the government. They will find you and hold you accountable.
So Texas heh? Those southern states do not take kindly to scammers. People has been shot for turning their cars around in driveways. Oh well.