<prompt> Human: Hey guys. So I have this friend, who claims 1 or 2 for tax purposes. However, at the end of the year, he does not file a tax return.Ive asked him about it, and apparently he has never filed one and plans to never do so. This action comes from a loophole in the tax code that hes told me about. It says, essentially that if you have never filed taxes, you are not legally bound to do so. So if you have filed them even one time in your life, then you must do so every year thereafter.Is this true?  <response>: No its not true. Your friend is an idiot. Unless you live in a state without income tax, in which case he is pulling your leg. 