Problem: Juan has been working as an "off the books" employee since your Arizona-based company was founded in 2010. Juan has maintained a perfect employment record and has enjoyed being paid in cash throughout the years. In 2013, for the first time, you took your business information to a Tax Accountant, who has a wonderful reputation in your community. After examining your taxes you learn from your Accountant that keeping Juan "off the books" is illegal. Juan begs you to not make him fill out an l-9 or W-2, because he is not a U.S. citizen. What do you do in this situation? Explain your rationale using legislation and jurisdiction.