Instructions
Sign into your account on the PSN website.
Go to the PlayStation Complaint Form.
Enter your PSN sign-in ID in the top box and enter your online ID in the second box. In the final box, enter the online ID of the user you wish to file a complaint about.
Click the "Next" button to bring up the next screen.
Click one of the four buttons that the complaint is most related to. A "Communication" complaint is obscene or abusive language, "Profile" is for an offensive online ID or user profile, "Cheating" is for in-game cheating and "Criminal Activity" is for users who are attempting to scam you through text or voice chat.
Click the "Submit" button to complete the complaint form and send it to PSN customer service.