Just so you know, the IRS gets first dibs on any assets he has in the case of personal bankruptcy. But here you go:
http://www.irs.gov/compliance/enforc...106778,00.html
I have a meeting with the US Consulate here in 2 weeks for someone who let's just say needs a reminder that they should pay me asap. I hope they reported the money they stole from me as income, otherwise they're about to have a nice little audit
WG