No, you do not have to let the IRS know. The IRS will not receive any sort of W-2 or 1099 for him from an employer or client, so the IRS will not be expecting or looking for a 2024 tax return from him.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
