What’s the best way to turn someone in for tax fraud?

I know someone that’s claims his grandkids to get earned income.Been doing it for about 8 years and still counting and has never been caught.That stuff makes me sick because I’m trying to keep my family fed and they are ripping off our tax dollars.No the kids don’t live with him he just uses them to get that extra money for himself.
There is no fraud hotline anymore,and yes the mother is aware.She is on public aid and has a full time job,he claims 2 and she claims the other one.

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