I assume this is the same kid you wrote about last year, who has a history of failing grades in both his Freshman and Sophomore years, including failing weight lifting and being marked down for excessive talking in class? At that time you felt your son was not so much to blame as the learning environment and moved him to a different school.
http://www.disboards.com/showthread.php?t=3021218
Having recalled that thread, I now am inclined to think your son is coming up with a story now as an excuse for the low grade you are going to see on his report card.
I have a feeling the zeros are legit--and either the teacher isn't really giving him a hard time at all, or he is pushing buttons to manufacture a situation he can complain about.
At the very least, I think you have to really consider that as a possibility and not jump to the teacher being the issue.
As a parent, it is really, really hard to believe that our kids are the issue--but this is a third year in a row your son has failing grades, you moved him to a new school and it is still occurring--I think you need to really consider that the only common denominator is your son and perhaps he is causing more trouble in school than you realize or want to believe.
Heck, it could be that he IS a bad influence and bringing that behavior you wanted to move him away from in the old school, into this new school with him.