you can omit now but eventually they will make you pay. Maybe it is a better idea only if you are broke right now. They will for sure send you a letter within two-three years. If you think you will be better off in two threee years then you should try this. You can pay then. There is no penalty as anyone can make mistake while filing their taxes. they will send you first notice in two to three years and dont make a mistake of not paying them at that time because they can even drag you to court if they want.