How may I report the landlord's tax evasion on the basement rental and can he sue me for whistle blowing and reporting him?
You may contact the IRS and Maryland tax authorities. Yes he may sue you but success of said suit depends on several factors.
Legal disclaimer: Mr. Tabaku is an attorney licensed in the state of Maryland. This answer is for general information only based upon the facts stated in the question and does not create an attorney client relationship between Mr. Tabaku or The Law Offices of Triantis & Tabaku, LLC and any person. You should schedule a consultation with an attorney to discuss the specifics of your legal issues.
The landlord can sue you but will not win. You can call the state income tax authorities to report on the landlord. The IRS will have no interest in this as it is too small.
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