“This guy is going to jail.”
Maybe not, there is no law you have to pay taxes, lots of folks pay no taxes I believe the law is you must file and there is no time limit on filing so if the IRS comes after him he simply files those returns - he then may or may not have any tax liability.
My wife works for a CPA. Refusing to file happens more than I thought and it usually involves people who know better. They are counting on the mercy of the IRS.
As long as you are paying them, you are OK. Not paying and not filing is a good way to go into a lot of debt.
I have a law degree and a Master of Laws in Taxation from the top program in the country and there is nothing in your statement that is remotely accurate. I don't work for the IRS and don't like paying taxes any more than anyone else, but it's not helpful to spread inaccurate information.