Justice for Employee Forced to Work UNPAID for Years (Justice for Jack)

 https://youtu.be/tsL9aWb2pAA

** So the high amount (besides statutes,) Jack would have to pay IRS for wages not reported / back wages? Back wages paid from gross income from labor based wages and restitution?
*just saying how would a tax accountant work this situation for paying back taxes (if any?)