"Cheaters and unscrupulous employers have created an underground economy as big as $1 trillion. Worse, workers right here in Massachusetts are being taken advantage of and not getting the benefits and protections they deserve," said Kerry. Participating in the hearing with Kerry was US Congressman John Tierney (D-Salem), co-author of the Taxpayer Responsibility, Accountability and Consistency (TRAC) Act, which seeks to discourage employers from misclassifying workers by allowing the IRS to collect the unpaid taxes from the employer. In addition, the bill would increase fines for misclassifications.