I don't actually suggest you try it.
Mr Schiff tried it, among others (http://www.quatloos.com/taxscams/cm-taxpr.htm)
I believe (without a ton of deep digging) that you ARE required to file a signed return. I think there IS law on that one.
That makes you an agreed signatory to the information contained, and the debt disclosed by that informantion.
Failure to pay that agreed upon debt is a punishable offence.