What does his IP start with 192.x.x.x 10.x.x.x 172.x.x.x? A lot of ISPs are NATing their customers due to the cost and lack of need to have public IP addresses.
Also, it is very unwise to have a PC on the internet (even NATed by the ISP) without a firewall (software or hardware, while I recommend hardware).
I would recommend hamachi, it is a free tool that you can install on both PC's create a secure connection between the two pc's (or more if you like) and then you can allow the ultraVNC traffic as you wish over the hamachi connection. Hamachi does not need ports forwarded in you firewall, its pretty slick in my book. Keep in mind that there will be some lag, just try it out, I think you'll see it suits your needs.
https://secure.logmein.com/products/hamachi/vpn.asp?lang=enhttp://en.wikipedia.org/wiki/HamachiSo, I would urge your friend to get a hardware firewall urgently
Hope that helps