Are you asking what the IRS expects or what you can get away with The IRS expects you to file a return and declare all your income. You could absolutely get away with not filing IN THE SHORT TERM. The IRS willnot audit you this year for this years tax return. But the long term is a different story. The IRS tends to audit 3 years after.This allows them a greater return for their effort. They can audit for threeyears at once there will be more late fees and penalties. Not filing a tax return makes the long term even longer. The IRS Has only 3years after the filing of a tax return to open an audit. AFTER THE TAX RETURN IS FILES. if you wait to file your 2014 taxes until 2017the IRS would have til 2020 to open an audit. If you fail to file you neverclose that window.