Overt acts of evasion aren’t simply not sending in your paperwork. It would be actively doing things to hide, falsify documents, etc. This seems to be mostly

Overt acts of evasion aren’t simply not sending in your paperwork. It would be actively doing things to hide, falsify documents, etc. This seems to be mostly for businesses and folks doing a lot of cash transactions. Sounds like OP isn’t making much money to begin with — is it really worth the IRS time or to prosecute him? I imagine they’d tell him to pay and fine him. Doubtful it’s a felony based on his description.