OK, maybe he did file on time? But, why would go to court totally unprepared? Hmmm... I got it, "Let's go to court, but not bring any evidence. We hate to confuse the court with facts."
I am still concern about his disillusion of grandeur in checking that box.
That doesn't bother me; I could see doing that as a matter of principle -- if there were no other consequences. But that law has been in place for three years. How can he claim not to have known about it?