No law is required to get you convicted on not filing tax returns. As long jury believes there is a law and as long as they believe you have a large income with income undefined and as long as they believe you would not be in court if you were not guilty, Neither the prosecutor nor the judge will be concerned about the lack of a law, you will face the prospect of 3 hots and a cot. In my state case, the prosecutor teamed up with state auditor to manufacture evidence long after trial began. There are better battles that will not get you jailed than tax battles such as the battles against our extermination by chlorination, fluoridation, bromination, diet soda, sugar, milk, alum, etc.