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I'm pretty sure tax evasion and/or tax fraud would still be worse than a failure to file taxes charge.
agreed
considering the fact that if he did put 0 for income and then went and bought a house and cars or anything large during that period red flags would go up everywhere
funny part is, if he filed and put that he made 0 he wouldn't be prosecuted for 04-06 since statue of limitation is only 3 years but since he didn't file at all SOL doesn't apply