He is forfeiting the right to any refund once three years past the due date of the return expires. He is also running the risk that the IRS will file a substitute return for him, and then collect the tax based on that return. I would also not be surprised if he is flagged in the offset program, which would seize any refund he is due.
If the court had ordered him to pay, he must follow through with the order, or be held in court. You can file a motion holding him in contempt for failing to abide by such an order. Good luck.