All cash joba, who remembers hao much he made in any given year ($100 or $500, I don't remember), he's living off his mom's income. No income taxes do on this low of income. HOWEVER, there would be FICA taxation (which would help him claim SS benefits in the future).. He needs 40 quarters of income to claim SS benefits (use to be FICA paid in 40 quarters, now it's amount of $ earned).

This is from SS.gov:

Since 1978, you can earn up to a maximum of 4 credits per year.

Credits are based on your total wages and self-employment income for the year. You might work all year to earn 4 credits, or you might earn enough for all 4 in less time.

The amount of earnings it takes to earn a credit may change each year. In 2024, you earn 1 Social Security and Medicare credit for every $1,730 in covered earnings each year. You must earn $6,920 to get the maximum 4 credits for the year.

Now to estate taxes, for the Federal Government, there is no estate taxes for 2024 until the estate exceeds $13.61 million (yes, $13,610,000).  This is the IRS.gov site:

Estate Tax | Internal Revenue Service (irs.gov)

Once he inherits the stocks, then there could be dividends/sale proceeds that could push him over the filing limits that have already been mentioned. Land rent could also be in the mix.

He's created a mess, like any pile of stuff, it just gets bigger (and possibility smeller) the longer he waits.