Well, you could have done a variety of things that aren't reported. For instance, donating money/time/goods, winning from gambling/etc, inheriting money/propert

Well, you could have done a variety of things that aren't reported. For instance, donating money/time/goods, winning from gambling/etc, inheriting money/property, winning things/money, face deprecation in assets like real estate, etc. Payroll and taxes have about a million edge cases and it's one of the reasons payroll is such a bloated industry. I agree it's probably a bit much for most people though and not filing should be akin to not reporting anything else and the IRS should automatically calculate your return and mail a check or a bill if you owe.