Legal Question in Tax Law in Texas

If you make under a certain amount per year, you do not have to file federal taxes. (sorry, I don't know the dollar amount off the top of my head, but I think it used to be around 7K/yr). However, if you have paid in any taxes, you may be entitled to a refund. Also, just for the sake of good record keeping, you may want to file the federal income tax forms. I know in law school, I had no income and only a few thousand in scholarship money to claim, but I filed taxes anyway. Why? Because I didn't want to get audited - it would look suspicious to have filed taxes for years, then have a 2-3 year gap, then start filing again. And, it only takes about 15 minutes to file the EZ on-line forms.