Child visitation rights if tax fraud is committed?

Is child custody effected if you commit tax fraud?
My brother’s ex-fiance "apparently" states that she reported him to the IRS for reasons being that my brother claims 2 kids from mexico to bring in some extra money and to also help the family out because they need money as well.

I know there are penalties, but he’s worried that if she did report him and the IRS comes after him, it will some how affect his visitation and time with his new born son (aka, he could be put in jail, not have enough money to provide in child support.)

What would happen if anyone is familiar with this situation.

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