Without knowing more about your specific facts and circumstances, this question cannot be answered. However, passively failing to file tax returns is not typically tax evasion.
IRC 7201 finds a person liable for tax evasion when he “willfully attempts in any manner to evade or defeat any tax.” If a taxpayer fails to file a return, he can be charged with evasion only if he engaged in an affirmative act to conceal or mislead the government. This is the central holding of Spies v. United States, 317 U.S. 492, 498-99 (1943). In general terms, when it comes to tax evasion, attempting to evade is equally as offensive as actually evading the tax. This is why the Internal Revenue Code does not have a separate offense for actual tax evasion; rather, it only has one for attempted tax evasion. As explained elsewhere in the Q&A section, the “attempt” component may take on various forms.
Forgetting or failing to file tax return was last modified: March 21st, 2018 by David Klasing