If you mean that you are planning to report the employer for misclassifying you as an independent contractor rather than an employee, the answer is no, your employer cannot legally fire you for reporting that and it should be reported to the department of labor rather than the IRS. you should seriously consider setting up an appointment with an employment lawyer before you do anything else. Good luck.
You are certainly protected against retaliation. Is this a large problem throughout the company? If so the IRS will be interested, but, for smaller claims (generally less than 2 million) the IRS may not even investigate. You have other options as well such as State agencies. I would set up a consult with an employment attorney to protect your rights and make sure you qualify for a whistleblower monetary award (such awards can be very significant).
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You will have protections against retaliation if you report a misclassification, but you should meet with an experienced employment attorney in your area before you report.
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