Honestly i've "forgot" many times and not once over the course of 10 years has the fed ever come knocking at my door. some years without reporting i was given back more tax money than i would have got if i filed both (which means i'd owe). It's all a matter of chance. i don't think the fed will be worried if you owe 100 bucks. People are so dramatic and fearful of the IRS when it's just like any other bureaucracy bogged down by pointless paper work trying to squeeze the american public for every lost drop it's worth some people get lost in the cracks.
