A lot of people have a coworker, cousin, or friend who swears they have been skipping tax returns for years with no problem. The logic usually goes like this: if income is low, the IRS will not care, so filing is optional. That idea is only partly true, and the missing details are where people get burned. Whether not filing is “safe” depends on income type, filing status, age, and whether taxes were already withheld from paychecks.