I contacted one of the acceptance agents on the list a couple months back.....when considering filing a joint US return.
Cost was $250 (9000 baht). You'd need to file the application with next year's joint tax return, or file an amended return for this year.
https://www.irs.gov/individuals/international-taxpayers/acceptance-agents-thailand
This is exactly why I limited my stay to 179 days last year. I'm sure the tax I'd pay would be miniscule but I just don't want any more time wasting brain numbing irrational authoritarian Thai bureaucracy than l get already from Thai immigration.
You'd do well to think at all. The Law doesn't allow for people like you to construe anything in this case. It's either illegal or its not. Your opinion or anyone else's about what he did don't matter, even if it made you uncomfortable.
Since its not then this is just mental masturbation for you
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