Well, if he had no other income during those years, he might be lucky and have a low enough income to avoid the taxes.
It’s extra lame though that they tax social security benefits, when they already taxed him on his income that they deducted the social security contributions from.
Social security is not taxable unless your other income is above $34,000.
I’m pretty sure the social. Sec comes off the top before your taxes are calculated.