The owners of the company that I used to work for are sponsoring people for a green card, yet these persons do not even work there. They own several hotels, and I know 3 of them where they have people in the payroll even if they so not even set foot in the Hotel. They put them on the payroll. They are defarauding IRS as well as the Immigration.
I need to report them, yet I do not know how? Help!

Fact Sheet Immigration Fraud

If you use the "search" feature for AMHD you will find this has been asked and answered more than a few times.

Call ICE to report suspicious activity 1-866-DHS-2-ICE. Please be aware that if they "are" sponsoring people, unless the process is completed, most beneficiaries under the EB 3rd preference cannot work with the company yet, as the labor certification process is for a prospective job offer. Have all your facts ready for the ICE officer.

This must vary by location - in my area all complaints must be in writing.

I know - I used to work for them! The phone complaints were sometimes recorded and passed on, sometimes not.

Hopefully the system works better now that Nine Eleven shocked some sense into "us."