What if the law does not require you to file? There are provisions in the IRS code that simply have no basis in law; i.e., statutes. Once the IRS sees that you actually know the law, they leave you alone because opening that can of worms would be a huge problem.
What if the law does not require you to file?
I have often advised these people to file returns just to trigger the statuary period.
Did this for an old artist who I once represented in audit. The IRS sent him a letter stating he no longer needed to file.
A couple of years later he showed up at my door with a $75K deficiency notice. He did artwork for a university and they gave him a 1099 misc for close to $200K.
He never filed a return on it as he had his letter from the IRS telling him not to file!!!