Please note that if you try to use any of the typical tax protest arguments (no law requires filing, etc.) as a basis for failure to file, the IRS will assess a substantial additional penalty for taking a “frivolous position” against filing. These arguments get traction on discussion boards and in ordinary conversation because most people don’t have the detailed knowledge of constitutional and statute law to refute them, but in court they will just make the judge mad at you for wasting the court’s time.