Huge raid at the pot farm in CA!! Amazing. IRS agents need to be working in conjunction with the other federal agents to ascertain whether each person working there, legal or illegal, was paid the minimum CA wage of $16.50 per hour. If not then they are owed the difference and an assessment should be made against the farm owners, employers, and the difference paid to the workers. Then research should be done to determine if all required returns had been filed, emploee and employer tax forms. The code does not indicate illegal workers are exempt from income tax.