They don't need to do any of that to get their money back and for Cobra to get fucked. If he gets reported, they will probably do an audit, which isn't difficult for them to do. Josh making more money than is allowed without any malicious intent is enough for him to get cut off, or at the very least receive a letter telling him that he owes the government money. My main point here is that if they went the SSI/SSDI route with the government tattle-tailing then it would have way more consequences than if they reported him to the IRS. I doubt that Josh even makes enough to require filing a tax return even with his super chat and wand money.