I didn't want to assume based off what little they provided since often this libertarian puffery but their follow up indicates clear intent to evade taxes.

Not filing is tax evasion a bit of research would alleviate them of any misconceptions on this.

There only hope is to file all those years and as you noted, ignore the penalties but I see no indication they'll be doing that anytime soon.

This type of person is the reason cash app and others are now required to report. And if this fool tries to skirt around by structuring payments under those limits, they'll fuck themselves in ways only money launderers experience.

The fact that they haven't hit the existing limits indicates they are living a life of poverty. They are putting themselves at substantial risk over tiny sums of money. Either that or they are structuring payments, at which point money laundering comes into play and whoever is playing along with them is putting themselves at substantial risk.