I filed with 2210 exceptions many times, but that was because I claimed 8 exemptions to deliberately underpay and owe, which I preferred since my income was unpredictable but had high deductions with house.
They let me skate by for years by adding explanations. But when I got the letter and a small fine, I raised my withholding.
Ultimately I ended up alternating, since I could avoid fees if I went back and forth between break even and 2210 with exception.
The new withholding form seems to work better, but I have never used it. Seems odd that he filed 0 and owed, since that used to max out your tax withholding and guarantee a refund.