Quoting: rafalek
What is the procedure?
you need to fill out the necessary forms (available online from the Polish consulate in the US) and send them along with a fee, some passport photos of yourself, and your birth certificate (original), then just wait a few months for your passport to come in the mail.
In theory you are supposed to report your income to the IRS but once you start working abroad using the id of a foregin country (ie Poland) you are more or less "off radar," besides unless you are making serious cash I doubt the IRS would be interested in you