[bjorn14]

I know a gal who is in her mid-40’s and has never, ever filed a 1040 US tax return. I think she filed one state income tax form to prove state residency for in-state tuition purposes. She hasn’t had a ‘real job’ in over 10 years. She’s had income taxes deducted but never bothered to collect her refund.

Could she go to jail?

[Quick Shot]

My understanding of the law is as follows; irs not NY. You can be jailed for not filing paperwork, or filing false paperwork. You can not be put in jail for not paying your taxes if you file. The key is to file to stay out of jail. Also the penalty is 25% on not file, 10 to 15% for not paying.
I am not a CPA and do not play one on TV.