Tax question

[tpe96]

I have a friend who has an I-765 Employment Authorization Card (and is applying for a green card and citizenship). She has a job and doesn't know what to do about paying taxes on her income. She gets a check from her employer every week.
Does she need to get a taxpayer id number? Or does she automatically have one? By having an EAD does that mean she already has a taxpayer id number?
Does she need a social security number?
Her employer is apparently not deducting any money from her check. Is that legal? Why would an employer not deduct any income? Should she request to her employer that they deduct income from her pay?
If she does not file a tax return can she get in trouble with the IRS? How would they catch her?
Thanks for the help. Sorry, that was a lot of questions...

[Jeff4cpa]

It is likely that your friend has a social security number. When you are on EAD you are off the H1b rules and on the resident alien rules. She may be receiving money as non-employee compensation. If she is performing services, the service provider is required to send to the IRS a document that shows how much she was paid. The document will have her last known address and her social security number. There are many good reasons to file your tax return. She should definitely file. Our system is designed to catch non-filers, eventually. There is even a reward for turning in non-filers to the IRS.