Correct, assuming he lives in the United States which would require him to surrender 33% of it to the federal government (plus whatever state taxes). I believe the EU countries have a tax rate of around 40% ( Not completely sure, but that sounds reasonable). If he lives in canada its some insanely high rate because of their "free" healthcare. So in any case, he owes some countries IRS some big ass cash.

Theres a saying that goes around here.

"I fear not soldier, not sailor, not airmen, nor marine,
but the Tax man is o so mean."

IRS /shiver