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!!!
You have some great stories, and Id bet you have plenty more.
Whats your opinion of Joe Bannister?