just out of interest, if one does not owe anything to IRS (may be IRS owes refund in this case), what is the punishment for the crime of not filing. I must admit this is the first case I know of such utter disregard for the IRS.
But stranger things have happened: a friend of mine tells me , his wife works as Programming (dev) Manager in a software company (may be 140K) but does not really know how to withdraw money from ATM, how to change oil in the car, never fills up gas ( hubby does it) as she fumbles with pump and lock, never pays any bill, does not do smallest handyman's job in home, never looks at taxes ( filed jointly ..again by hubby) and so on. Never charges her cell phone, does not remember her cell number, etc. Apparently she can drive and write Java classes.