This website contains age-restricted materials including nudity and explicit depictions of sexual activity.
By entering, you affirm that you are at least 18 years of age or the age of majority in the jurisdiction you are accessing the website from and you consent to viewing sexually explicit content.
This is true in the United States as well, and IRS really doesn’t give a shit if you don’t owe them money and never file - the failure to file fee if you don’t owe is minimal. But you will lose your ability to get it refunded after 3 years.