Can a former employer destroy records in New Jersey before a wage and hour hearing?

Upcoming W&H Hearing for SEVERAL EMPLOYEES: Several former employees and I have filed claims for unpaid wages/overtime/commissions, etc.
The "complaints" we filed originally went through an investigator asking for files never received as our FE (Former Employer) said he didn't keep the records. He actually was asking employees who've recently walked out, since he's beyond a greedy-miser-ogre to work for, to "shred, alter and destroy" evidence for our upcoming hearings. How much impact, since they'll be attending without subpoenaes, a nice surprise for he and his lawyer, will their testimonies lend to our cases? Also, is it possible since I personally have not been with my FE for 1 year in Jan. as he was toxic, etc., to ask him to pay the taxes on the money I earned since he's drawn this out this far? If not, what else can I do? I CAN'T WAIT TO CROSS EXAMINE HIM AT THE HEARING. :) We're also considering a class action suit since he was so abusive and hostile. - Is this your question? Add additional information