I have been motivated to write this page because of too many brainwashed morons who simply do not know what they do not know... Including a former IRS agent.
If a person does not file an IRS Form 1040, that person could likely get hauled into court. There are three penalty statutes that apply.
Note, the text formatting is mine to direct your attention to the important parts in the law.
Title 26-INTERNAL REVENUE CODE
Subtitle F-Procedure and Administration
CHAPTER 75-Crimes, other offenses, and forfeitures
Subchapter A-Crimes
PART I-General Provisions
§7202. Willful failure to collect or pay over tax
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Clearly, this statute does not, and can not apply unless a person is required to pay over any tax.
Title 26-INTERNAL REVENUE CODE
Subtitle F-Procedure and Administration
CHAPTER 75-Crimes, other offenses, and forfeitures
Subchapter A-Crimes
PART I-General Provisions
§7203. Willful failure to file return, supply information, or pay tax
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
Two penalty statutes dependent upon requirements not being met.
Title 26-INTERNAL REVENUE CODE
Subtitle F-Procedure and Administration
CHAPTER 75-Crimes, other offenses, and forfeitures
Subchapter A-Crimes
PART I-General Provisions
§7201. Attempt to evade or defeat tax
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
This statute is dependent upon the requirement to pay any tax imposed by this title. One such tax imposed by this title is imposed in §5001.
§5001. Imposition, rate, and attachment of tax
(a) Rate of tax
(1) General
There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
Please note that this statute (5001) fails to identify who is required to pay this tax.
§5005. Persons liable for tax
(a) General
The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).
This statute (5005), specifies in clear and unequivocal language as required by the Supreme Court, who is required to pay this tax... The statute imposing liability for paying the tax connects itself to the statute imposing the tax.
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART I - TAX ON INDIVIDUALS
Sec. 1. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of -
[...]
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household
[...]
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income every individual
[...]
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual
[...]
e) Estates and trusts
There is hereby imposed on the taxable income of -
[...]
Just like statute 5001, this statute fails to identify who is required to pay this tax.
These are the statutes that impose specific liability on specific classes of person for the income tax imposed in section 1 using clear and unequivocal language:
I leave it to you to go do some research of your own. Each one of those listed sections ties itself to section 1 of the Internal Revenue Code (Title 26).