Pretty sure the best time to file tax-related stuff is before it's due and the second-best time is immediately after you become aware of it. Filing late is almost guaranteed to be better than not filing at all, and if there was no tax due then I suspect there also won't be late filing penalties.
The educational institution sent the student's home address some tax form that he had to file by April 15, but the former student forgot to do that.
The question is: would the student have problems getting a U.S. visa as a tourist and entering the U.S. several years after that? If yes, how could that be fixed? Thanks in advance.