NOt filing taxes is not tax evasion. Realistically, the government has insulated itself from the problem of you not paying taxes.
outside of the self employed taxes there is a withholding Where you have no option other than to pay, and file taxes to get what was in excess.
A lot of self employed people are required to pay in every quarter, sometimes more often.
If A has not filed a return I commend him for likely giving up some money for principal.