paying taxes please help!
 

I have a friend who has been on ill.alien here in the US for 15 years,he got here on a B-2 visa ,his mom married a US citizen but he never filed for the green card,so he is here from the age of 7,he is now 22 years old,he is now getting married to a US citizen,questions is ,he is starting his own business,if he files with the INS for a EIN or ITIN,he has to fill in his expiration date on his B-2 1987,will the IRS report this to the INS? I don't know what to tell him,because he needs to pay his taxes some how,can any body please help with this. Thank you very much