He can, if you have been classified as a "statutory employee." See the info from the IRS webpage linked below.
https://www.irs.gov/businesses/small-businesses-self-employed/statutory-employees
In those situations, it's the responsibility of the taxpayer to submit estimated income tax payments to the IRS each quarter. If you haven't done that all year (assuming you've been an employee all year), you'll likely have underpayment penalties when you do file....not to mention that you'll owe all of your income taxes for the entire year. But you would have noticed that with each paycheck, most likely.
*** I am NOT a tax expert. I am a seasoned TurboTax user, and volunteer to provide assistance to TT users. Nothing I post is to be considered TAX ADVICE; I bear no legal liability for responses.***
Yes
No
