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@strongsilence wrote:

Are you saying that the payment to the undocumented worker is illegal?

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For "employment", yes.   But as my prior comment made, unless there is a pattern of it, it is still deductible for income tax purposes.

https://www.law.cornell.edu/uscode/text/8/1324a

I am not certain of this, at first glance, the definition of "employment" in that law section might not include contractors.