Tax stuff

My bf made over 20 grand at one job. 8k at one job and a few hundred somewhere else. He hasn’t filed in 2 years and to my knowledge, every year you skip you get penalized. I could be wrong? Did he just make too much? He’s getting 100 and some change back and he is livid. His mom is the one who filed for him but I can’t help to think maybe she entered something in wrong. I mean. I’m mad for him but I don’t think he understands the IRS.. I hardly do either. Just what google tells me and what I’ve been told by friends. My question is, is 100 and some change too little for him to be receiving? He doesn’t owe anybody or anything. He has no credit either and is basically a ghost in the system. We’re both scratching our heads.