He should have addressed this years ago. I tell people all the time, do not test the IRS, they can and will take everything they have to in order to recover what they are owed. And they are legally owed it, they aren't picking on people. If there is anyone in this country you don't want to steal from, it's them.
One option he has right now is called an Offer in Compromise. A lawyer or good accountant can put one together. He'll have to pay something, it will not just go away. It takes time though, someone else in the family may want to get a job to make ends meet. A lawyer or accountant will cost you money as well. You can try to talk to them on your own but sometimes they are not very willing to deal. The way they see it is you knew, they sent probably 50 letters telling exactly what was going to happen and it was ignored. I worked in public accounting for years, I've seen how many notices they send before actually taking action. It's not 2 or 3, it's 20, 30 or 40. Use a credit card, take out a loan, do something but either way, pay it.
As for getting a job under the table, won't always work. They will monitor bank records and go after your property if they see fit. Plus, it won't go away if you stop working.
http://www.irs.gov/businesses/small/...104593,00.html
He can try it himself, but he's got to be able to prove that he cannot afford to pay it as he is paying now.