Was he? He was accused of not reporting potential cryto gains from talking about some cryptos. But if it didn’t realized any gains, he really didn’t have anything to report.
Still, you're probably leaving money on the table if you don't file with no income, especially this last year with all the stimulus.
About whether McAfee could prove no income, I guess he would've had his day in court to show it.
I would say the burden of proof is on the government.