The tax preparer who knowingly covered up the illegal workers by having them file with a tax ID and fake SS#, and the illegal workers that had no legal right to work in this country.
One minor argument with your patently ridiculous argument is that the tax preparer hasn't been charged with any crime.
The tax preparer merely collected such personal and financial information from the tax payer as was necessary to prepare the tax return and perhaps forwarded that and the tax to the IRS. Sounds like a legal business to me.
Are you suggesting that the tax preparer told the taxpayers that they should provide him with false information and that he forwarded that information knowing that it was false? He would be an idiot if he did that since he can operate a perfectly lawful business making exactly the same amount of money without knowingly providing false information.