Let's not get hurt jumping to conclusions.  If the taxpayer has waited until September to file a return, he may not be in a hurry for a refund.  He might prefer the 3% interest from IRS if the refund is just going into a savings account anyway.  Or he might owe money and would prefer IRS take as long as they want to send the bill.  

From what I've seen, IRS is going to delay processing for months whatever he does.