Yes. And can be punishable with a 5 figure fine and Federal prison time.
There is a thin line between tax evasion and unfilled tax returns.
Fortunately, the IRS, usually won’t send a taxpayer to jail for unfilled tax returns, however, it would be a good idea to always remember, that “they” can and in some cases, they have. Can you say Ronald Isley or Wesley Snipes?
You can depend on the IRS to provide you with a much needed vacation (behind bars) to help you return to reality and realize, that there are some agencies within the Federal Government who “do” exactly what they promise.
And if you read the Department of Justice’s logs, you will see that the IRS sends more than famous people on extended vacation!
Not to frighten you, just file the past due returns, there are options if you can’t pay the taxes owed.
Personal Note: The IRS practices equal opportunity, they don’t care what color you are, who your mother was, what you do for a living, or how much education you have. They don’t care if your ancestors came to America on a slave ship of with the Pilgrims, their response to unfilled tax returns is the same.