Someone was bullying me and reported my account resulting in a enforcement

Nope you aren't allowed to retailiate in anyway

You MUST block mute and report that's all you are allowed to do

To further explain what Daft Badger already said:

Whenever a person reports your son through the console's reporting feature, the consoles involved will collect data and send that in along with the report as evidence.

If necessary, real people from the Enforcement Team will join multiplayer matches etc.

Based on this evidence they collect, they make the decision to issue a suspension or not. So it's not possible to get someone banned/suspended through false accusations.

If your son's bully friend simply reports your son for nothing, then there is no evidence to back that report, and the bully will get a lower "trust" rating for future reports - similar to the story of the kid that cried wolf, people that incorrectly report
someone, are less trusted, and their reports will wait longer in the reporting queue.

Talking about the reporting queue: The Enforcement Team literally gets thousands of reports per day, and a software helps them to filter these reports for "urgency" and "trust". If the bully friend has a low trust rating, but accurately reported your son,
then it can take several days or weeks until the Enforcement Team reviews that report.

Also, typical for trolls and bullies, if the bully friend taunts your son, and your son falls for those taunts responding with something that is against the Xbox Live Code of Conduct, then your son is still violating the Code of Conduct. No matter the circumstances.

If your son feels bullied or harassed by that other person, they should use the console's features to mute and block that bully, so they can't contact your son anymore. Then your son should report that behavior, so the Enforcement Team can take action against
the bully.

But never ever should your son retaliate to taunts or harassment, as this is a violation of the Code of Conduct and will result in a suspension.

Why can people on xbox be allowed to bully other people and not get susspended, but the second u say a name on xbox u get suspended for 3 weeks.

Bullying is NOT allowed on Xbox Live. However, in order to become active against bullying, you will have to report the cases of bullying.

As you have experienced for yourself: after you "say a name", and someone else reports that, the Enforcement Team acts on that report.

So to combat the bullying you are experiencing, please report the bullying messages and other offensive content. DO NOT reply or fight yourself! Let the professionals from the Enforcement Team handle the issue.

In the mean time, block and mute the offending accounts.

If these people use multiple accounts to get around a block you set up, go to
https://account.xbox.com/settings and temporarily set your communications to "Friends only", so only people that are on your friend list can contact you, and no one else.

Microsoft does not support bullying, harassment, hacking or cheating of any kind. If someone does, report and block them and move on. The enforcement team will deal with them.

Its most likely that he engaged with the bully in the same way the bully engaged him. And the bully reported your son, but your son did not report the bully so the bully didn’t get suspended.

Never engage with someone being toxic because it can result in a ban as well. Violating the Code of Conduct can be a simple as using curse words or slurs.

For more information on the Code of Conduct and our Community Standards, please visit the link provided: https://enforcement.xbox.com/en-us