Taxes that must be paid by the person who is going to give the green card

[mayac]

Hi! Im married to an american citizen, but I have a question about his taxes.
He was in jail until september last year, so he doesnt have any taxes yet. He is going to pay his taxes of this year in january. So I wanna know what must be done in this case. Does he have to pay any taxes even if he was encarcerated? Or just the sponsor should be fine plus the proof he was in jail? He didnt commit any serious/violent crime that I already know should be a problem.