The 16th amendment to the constitution should do the trick.
You can not beat them very easily, I beat them for 265k but it was doing it legal with bankruptcy,
If you do not file a return then you have broken the law and your ass will end up in jail, but if you file and do not pay then they have a legal right to seize property to satisfy the money owed, if no property to take then they can attach your wages and bank accounts and do anything possible to recover the money, if after 2 years after filing you still owe, then you can file a bankruptcy.
Been there,,Done that..
