You can go up to 2 years without filing an income tax return but you should file every year so as to not have penalties assessed.
The longer you drag the process out the more it will cost you in the end.
As for not paying the income tax you can likely get away with not paying income tax for 4 years before the IRS decides to take you to court and sue you.
When the IRS wins the lawsuit they'll then seize any property or bank accounts to recover the unpaid taxes due to them.
It's better to just file and pay the income tax when it's due instead of trying to get away with it. Trying to avoid paying your income tax will just lead to more serious problems in the future.