OK. I was suggesting going to a small town who don't have a board to get sponsored.
If he doesn't need municipal sponsorship then I supposed one option is apply to the state and/or local board listing his experience and hours and advise the board that the master refuses to sign. Then ask for a waiver which may prompt an investigation by the board of the master refuser. These state boards all operate under the same rules such as CPAs and they have their exceptions and work arounds.
Another option if he don't mind burning his bridge with the master is to ask to sign off since they both know he worked the hours. When he says no, then your son can advise him he will take it up with the State wage and hour division and the Fed DOL. I know our state will jump right on it when they find someone is paying under the table and avoiding payroll taxes and unemployment taxes. That will cost the master big time to pay the back taxes plus interest and penalties. If the master pulls the self employed subcontractor routine on his son then the master should have given him a 1099 which will be evidence of wrong doing by the master. I represented a chain of Mexican restaurants in a big federal lawsuit by the Dept. of Labor. Only took one illegal disgruntled employee to say they had to work 50 to 60 hours a week without overtime to get an investigator in the restaurant where more of them opened up. That snowballed. The DOL at the time 10 years ago refused to report or turn any of the employees over to immigration. The DOL didn't get the IRS involved either. Go figure.
Of course in all this, the more documentation your son has the better. A list of jobs, witness statements from people who saw him work, coworkers, family, people who saw him drive a company vehicle, etc. He will need some support as you know.
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