In the process, the Navy was obliged to violate established DoD procedure concerning joint programs and to ignore the long-standing requirement of Special Operations Forces (SOF) and Navy Combat Search and Rescue (CSAR) for a system with the speed and range critical to their missions.
However, in helping your parents make the decision of whether or not to file, be aware that special financial situations make filing a requirement, even if the gross income falls below the IRS threshhold.