IRS doesn't recieve any form reporting him or her of payments like 1099misc or w2 forms, of course
Nothing would happen - if you don't have income, or your income is under a certain limit that depends on your personal situation, you aren't required to file a tax return.
Unless the IRS did receive a W-2, 1099, or similar form, they won't do anything. Even if they do, they would have to indicate an income above the standard deduction for your expected filing status to get any attention. The filing requirements can be found in the instructions to the 1040. It is even possible to order a 'Verification of Nonfiling" from the IRS.
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