http://www.irs.gov/pub/irs-pdf/f3949a.pdf
Talked to someone yesterday. They said anyone can report anyone. I am not afraid to leave my name and information because I'm a firm believer in those who have nothing to hide...hide nothing.
You can NOT get in trouble for reporting what you think is fraud. You can attach copies of websites etc, PROOF.,
fill in the information as best you can and mail or fax, you can also just write a letter.
Its that easy.