f2 working and employer sent w2 to IRS

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I have a friend, he was on F2 visa before, he worked in a restraunt two years ago, but recently he received a letter from IRS saying he did not pay the tax for the work he did in the restraunt, the reason is that the boss of the restraunt sent the w2 to IRS, but not to him, what should he do now? will IRS talk to INS? can he refuse to pay the tax saying the boss wrongly sent the w2? he is applying green card now, will this affect his green card processing since he worked inder F2?

Any reply is grealy appreaciated.

Thanks
 
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