you are 100% right... but "70 year old stone mason who doesn't have a computer" has to file taxes with the IRS. also "Or the local restaurant owner from Guatemala in the nearest town who only takes cash" also needs to file taxes with the IRS. this is as important of a thing as your Apr 15th deadline to file your returns. so this "low tech / no tech" really is a cop-out - if you are a business owner you have responsibilities or you'll get closed up or punished (or both) if you do not comply