Roth IRA violation

My son put in $7000 in 2019.  He has no income that year.  But he has income since 2015.  Just that year skipped.  He did not file tax return.  I just find out that he had automatically also put $7000 to Roth IRA.  What can he do?  Can I said I hired him and gave him $9000 in 2019?  Otherwise, there will be a lot of penalties, right?

thank you so much for your input