[GauntletWizard]

He specifically points out that he had filed as having nine dependents, so that they wouldn't take deductions and his paid taxes for the year would be zero. This is not "the standard employer withholding is close enough" but clear and premeditated fraud.

[EPWN3D]

Even so, if he was making in the area of $30-$70k/yr during this time, the standard deduction would probably have him covered in the recent TCJA years, and in years before that, SALT may have him covered depending on where he lives.

There's a reason he hasn't heard much from the IRS about his situation: he's small potatoes. They've got plenty of bigger fish to fry, and they're not going to use all of their shiny new budget to go after poor people who owe them a few hundred bucks. They're going after high W2 earners who aren't quite rich enough to afford a world-class accountant.

Basically, this guy's experience is absolutely not generalizable. He thinks it is because he's not very smart.