Are my parents in trouble for not giving their home helpers a 1099 since 2004 through 2009?

As I work my way through the quagmire of my mother and step-dad's past due taxes since 2004, I discovered no 1099 was given to the man who at first cut the grass but then became very hepful until he forged checks in 2008. With my mother in a nursing home, the new helper comes for 4 hours a day to cook, clean, and drives my step-dad to the nursing home to see my mother every day. These folks were basically hired off the street. I don't know what all this mess means nor do I know if what the current helper is being paid could count as a tax deduction.